ST CLAIR COUNTRY CLUB: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- ST CLAIR COUNTRY CLUB (EIN 25-0772450)
- Tax period
- 2023-04-01 to 2024-03-31
- Filed
- 2025-02-18
- IRS object ID
- 202530499349301913
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-02-18T14:58:16-06:00 | ReturnTs |
| Tax Period End | 2024-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 133628255 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONDON O'MEARA MCGINTY & DONNELLY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE BATTERY PARK PLAZA 7TH FL | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 250772450 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ST CLAIR COUNTRY CLUB | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | STCL | BusinessNameControlTxt |
| Phone | 4128335550 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2300 OLD WASHINGTON ROAD | AddressLine1Txt |
| City | UPPER ST CLAIR | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15241 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN P MCQUILLAN | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 4128335550 | PhoneNum |
| Signature | 2025-02-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ALEXANDER LAZZARUOLO | PreparerPersonNm |
| PTIN | P01775353 | PTIN |
| Phone | 2126617777 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KEVIN P MCQUILLAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2300 OLD WASHINGTON ROAD | AddressLine1Txt |
| City | UPPER ST CLAIR | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15241 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $19,799,189 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.STCLAIRCC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1916 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | CLUB OFFERS SOCIAL AND RECREATIONAL ACTIVITIES FOR THE BENEFIT OF ITS MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 406 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $1,086,077 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $86,138 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,620,581 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,657,258 | CYProgramServiceRevenueAmt |
| PY Investment Income | $29,543 | PYInvestmentIncomeAmt |
| CY Investment Income | $391,335 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,373,186 | PYOtherRevenueAmt |
| CY Other Revenue | $5,628,760 | CYOtherRevenueAmt |
| PY Total Revenue | $14,023,310 | PYTotalRevenueAmt |
| CY Total Revenue | $17,677,353 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,012,141 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,658,626 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,500,245 | PYOtherExpensesAmt |
| CY Other Expenses | $6,458,051 | CYOtherExpensesAmt |
| PY Total Expenses | $13,512,386 | PYTotalExpensesAmt |
| CY Total Expenses | $14,116,677 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $510,924 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,560,676 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $23,852,623 | TotalAssetsBOYAmt |
| Total Assets EOY | $26,890,862 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,424,381 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,061,444 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $17,428,242 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $20,829,418 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE CLUB IS A PRESTIGIOUS PRIVATE GOLF AND COUNTRY CLUB THAT MEETS THE SOCIAL AND RECREATIONAL NEEDS OF ITS MEMBERS. THE CLUB'S SERVICES, PROGRAMS AND ACTIVITIES OFFER ITS MEMBERS, THEIR FAMILIES AND GUESTS HIGH QUALITY DINING, SOCIAL ENTERTAINMENT AND RECREATIONAL EXPERIENCE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | TAX EXEMPT CLUB ACTIVITIES | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 81 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 406 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Initiation Fees And Cap Contri | $3,440,562 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $1,272,791 | GrossReceiptsForPublicUseAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALICIA WHITE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4128335550 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2300 OLD WASHINGTON ROAD | AddressLine1Txt |
| City | UPPER ST CLAIRE | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15241 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| SCOTT ROWLAND | ||||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| PATRICK MCSHANE | ||||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| KEVIN P MCQUILLAN | ||||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| RUTHANN L OMER | ||||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ANTHONY M CAPRIOTTI | ||||||||
| ASSISTANT SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| BRETT FISHER | ||||||||
| ASSISTANT TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| KEN LUND | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| WAYNE GASIOR | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| HUNTER FARMER | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ERIC MATERKOWSKI | ||||||||
| SUPERINTENDENT | 40.00 | $238,460 | $0 | $28,640 | Yes (X) | |||
| JASON MULL | ||||||||
| GOLF PROFESSIONAL | 40.00 | $249,005 | $0 | $28,498 | Yes (X) | |||
| JAMES WASIELEWSKI | ||||||||
| EXECUTIVE CHEF | 40.00 | $154,462 | $0 | $23,793 | Yes (X) | |||
| ALICIA WHITE | ||||||||
| CONTROLLER | 40.00 | $128,362 | $0 | $24,386 | Yes (X) | |||
| CARL GURTNER | ||||||||
| ASSISTANT GENERAL MANAGER | 40.00 | $180,285 | $0 | $6,984 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $950,574 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $112,301 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| HUCKESTEIN MECHANICAL SERVICES | |||||
| 1505 METROPOLITAN STREET | PITTSBURGH | PA | 15233 | MECHANICAL SERVICES | $950,217 |
| CHAMBERS | |||||
| PO BOX 20239 | BALTIMORE | MD | 21284 | GOLF SHOP DESIGN | $766,172 |
| LEWANDOWSKI & LENTINI DESGINS | |||||
| 1467 MAIN STREET | PITTSBURGH | PA | 15241 | INTERIOR DESIGN | $479,478 |
| FRONTIER GOLF INC | |||||
| 3826 ROUTE 31 EAST PO BOX 84 | JONES MILLS | PA | 15646 | GOLF COURSE BUNKER RENOVATION | $415,915 |
| KUZMKOWSKI ROOFING INC | |||||
| 270 CLOVERLEAF DRIVE | DELMONT | PA | 15626 | CONSTRUCTION | $238,537 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 713910 | $7,659,996 | $7,659,996 |
| CAPITAL DUES | 713910 | $2,852,062 | $2,852,062 |
| INITIATION FEES | 713910 | $588,500 | $588,500 |
| VOTING INSTALLMENT FEE | 713910 | $556,700 | $556,700 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,657,258 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $49,203 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $49,203 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $342,132 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $342,132 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $342,132 | TotalRevenueColumnAmt |
| Exclusion | $342,132 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $6,704,521 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $2,121,836 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,582,685 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,585,746 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $996,939 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ERTC | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,046,075 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $39,935 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,006,140 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,046,075 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,677,353 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,243,004 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,086,077 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,348,272 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $427,971 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,779,545 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,114 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $742,834 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $599,162 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,856 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,563 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,031 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,828 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,567 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $933,766 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $229,850 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,448,375 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $195,450 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| UNRELATED BUS. INC TAX | -$9,705 |
| GOLF COURSE OPERATION | $1,031,892 |
| OTHER SPORTING ACTIVITI | $1,018,889 |
| FOOD & BEVERAGE OPERATI | $458,563 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $687,126 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,116,677 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,582,451 | BOYAmt |
| EOY | $2,016,968 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,451,495 | BOYAmt |
| EOY | $4,570,733 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $730,013 | BOYAmt |
| EOY | $761,344 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,610 | BOYAmt |
| EOY | $95,130 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $47,059,781 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $29,256,648 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,494,185 | BOYAmt |
| EOY | $17,803,133 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,472,869 | BOYAmt |
| EOY | $1,643,554 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,852,623 | BOYAmt |
| EOY | $26,890,862 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,199,989 | BOYAmt |
| EOY | $1,203,158 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,176,961 | BOYAmt |
| EOY | $2,298,453 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,047,431 | BOYAmt |
| EOY | $2,559,833 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,424,381 | BOYAmt |
| EOY | $6,061,444 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,955,371 | BOYAmt |
| EOY | $20,829,418 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,472,871 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,428,242 | BOYAmt |
| EOY | $20,829,418 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,852,623 | BOYAmt |
| EOY | $26,890,862 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $3,560,676 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$159,500 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,504,404 | OtherCostOrOtherBasisAmt |
| Book Value | $1,504,404 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,076,564 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,630,134 | DepreciationAmt |
| Book Value | $9,446,430 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,441,690 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,081,280 | DepreciationAmt |
| Book Value | $4,360,410 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,037,123 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,545,234 | DepreciationAmt |
| Book Value | $2,491,889 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $17,803,133 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ASSETS DESIGNATED FOR TRUST | Desc |
| Book Value | $1,643,554 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,643,554 | TotalBookValueOtherAssetsAmt |
| Total Rev Etc Audited Fincl Stmt | $19,799,189 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $2,121,836 | OtherRevenueAmt |
| Revenue Not Reported | $2,121,836 | RevenueNotReportedAmt |
| Revenue Subtotal | $17,677,353 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $17,677,353 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $16,238,513 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $2,121,836 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,121,836 | ExpensesNotReportedAmt |
| Expenses Subtotal | $14,116,677 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $14,116,677 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 2,121,836. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 2,121,836. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | 0 | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JASON MULL | ||||||||||||||
| GOLF PROFESSIONAL | $142,168 | $0 | $24,000 | $0 | $82,837 | $0 | $9,767 | $0 | $18,731 | $0 | $277,503 | $0 | $0 | $0 |
| ERIC MATERKOWSKI | ||||||||||||||
| SUPERINTENDENT | $202,460 | $0 | $30,000 | $0 | $6,000 | $0 | $9,909 | $0 | $18,731 | $0 | $267,100 | $0 | $0 | $0 |
| CARL GURTNER | ||||||||||||||
| ASSISTANT GENERAL MANAGER | $123,285 | $0 | $57,000 | $0 | $0 | $0 | $6,440 | $0 | $544 | $0 | $187,269 | $0 | $0 | $0 |
| JAMES WASIELEWSKI | ||||||||||||||
| EXECUTIVE CHEF | $136,962 | $0 | $17,500 | $0 | $0 | $0 | $4,829 | $0 | $18,964 | $0 | $178,255 | $0 | $0 | $0 |
| ALICIA WHITE | ||||||||||||||
| CONTROLLER | $115,362 | $0 | $13,000 | $0 | $0 | $0 | $5,311 | $0 | $19,075 | $0 | $152,748 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | THE PRO HOUSE IS AN ON PROPERTY HOUSE. THE POLICY IS NOT WRITTEN HOWEVER DETAILS ARE PROVIDED IN THE PROFESSIONALS CONTRACT. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE CLUB WAS INCORPORATED AS A MEMBERSHIP ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | ST. CLAIR COUNTRY CLUB HAS 360 MEMBERS IN THE VOTING CLASS. ONLY MEMBERS IN THE VOTING CLASS HAVE THE POWER TO ELECT THE BOARD OF GOVERNORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE VOTING MEMBERS HAVE THE POWER TO MAKE CHANGES TO THE CLUB'S BYLAWS PROVIDED THAT: 1) A QUORUM OF 70 VOTING MEMBERS ARE PRESENT FOR THE VOTE, AND, 2) TWO-THIRDS OF THOSE VOTING MEMBERS IN ATTENDANCE APPROVE THE BYLAW CHANGES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ASSISTANT TREASURER AS WELL AS THE CONTROLLER PREFORMED A REVIEW PRIOR TO THE FORM BEING FILED WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | IF A CONFLICT EXISTS IT IS BROUGHT TO THE ATTENTION OF THE BOARD AND APPROPRIATE ACTION IS TAKEN. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMPENSATION COMMITTEE MUST REVIEW AND APPROVE THE GENERAL MANAGER'S, GOLF PROFESSIONAL'S AND GROUNDS SUPERINTENDENT'S COMPENSATION PACKAGES. BENCHMARKING OF COMPENSATION OF COMPARABLE POSITIONS WITHIN THE INDUSTRY IS BROUGHT TO THE ATTENTION OF THE COMMITTEE TO ASSIST THEM IN ARRIVING AT THE FINAL COMPENSATION PACKAGE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE CLUB DOES NOT MAKE ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. |
| FORM 990, PART XI, LINE 9: | BOND REDEMPTIONS -159,500. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ST CLAIR COUNTRY CLUB CAPITAL GIFTS TRUST | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2300 OLD WASHINGTON ROAD | AddressLine1Txt |
| City | UPPER ST CLAIR | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15241 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 256582600 | EIN |
| Primary Activities | TO PROVIDE FINANCIAL SUPPORT FOR SPECIAL PROJECTS OF THE CLUB | PrimaryActivitiesTxt |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Entity Type | T | EntityTypeTxt |
| Share Of Total Income | $170,685 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $1,139,552 | ShareOfEOYAssetsAmt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |