2016-09-27T16:45:16-05:00 2015-12-31 390859910 Baker Tilly Virchow Krause LLP 777 E Wisconsin Avenue 32nd Floor Milwaukee WI 53202 990 2015-01-01 390701670 Westmoor Country Club WEST 2627967800 400 S Moorland Road Brookfield WI 530054252 Joseph Coan COO/CCM 2627967800 2016-09-19 1 Troy Marine CPA P00187863 4147775500 2016-08-30 2015 2017-02-10 21:41:12Z Thomas M Powers 400 S Moorland Road Brookfield WI 530054252 7025880 0 X www.westmoor.org X 1927 WI ACTIVITIES FOR THE DEVELOPMENT, FURTHERANCE, AND STIMULATION OF INTEREST IN THE ART AND SPORTS OF GOLF, TENNIS, AND SWIMMING. 8 8 223 8 589700 1101 0 0 4156157 4269321 -38953 4865 1393076 1825154 5510280 6099340 0 0 0 0 3219937 3411652 0 0 0 2262241 2308599 5482178 5720251 28102 379089 6607880 7033363 3967407 4013801 2640473 3019562 A premier private country club which provides golf, tennis, swimming and elegant dining for its members. 0 0 Food and Dining: Our English Tudor style clubhouse and surrounding buildings set the tone for our campus. The clubhouse contains a great hall, member dining rooms (Grille and Trophy Room) private dining rooms (President's Room, Garden Room and Main Dining Room). Golf: With the flexibility of five sets of tees on each hole, measuring from 5,800 to over 7,000 yards, the new golf course will challenge players at all levels. Practice areas include a driving range, chipping green, and "Little Links" five hole executive course. Pool: We have an outdoor, heated, "L" shaped Junior Olympic pool with a diving well. We also have a splash pad for the young children. Our pool building houses our guard reception and first aid areas, as well as locker and shower facilities for men, women and children. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 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 36 0 223 1 1 1 0 0 0 0 151898 939898 0 X 8 8 0 0 0 0 1 1 1 1 1 0 0 0 1 0 0 1 1 1 1 0 X Ann M Cekosh 2627967800 400 S Moorland Road Brookfield WI 530054252 daniel j kolb Vice President 2.00 X X 0 0 0 eric olander director 1.00 X 0 0 0 j nathan cunniff Treasurer 2.00 X X 0 0 0 mark f king Secretary 2.00 X X 0 0 0 Thomas m Powers President 2.00 X X 0 0 0 R Mark Frederick Director 1.00 X 0 0 0 Michael P Schmidt Director 1.00 X 0 0 0 John L Stanislowski Director 1.00 X 0 0 0 Ann Cekosh Controller 40.00 X 84957 0 18056 Joseph Coan COO, CCM 55.00 X 214312 0 34556 299269 0 52612 1 0 1 0 Paul Michael Designs LLC 501 NT Snowdon Dr Wales WI 53183 Construction Contractor 188624 Sysco One Sysco Dr Jackson WI 53037 Food Purveyor 160079 Reinders Inc PO Box 78955 Milwaukee WI 53278 Grounds Mtce Supplies 143859 Tony Machi 3250 S Russel Rd New Berlin WI 53151 Food Purveyor 139484 R Whittingham & Sons 4134 West 127th St Alsip IL 60803 Food Purveyor 134472 5 Membership dues 713910 3752819 3752819 GOLF, TENNIS & POOL 713910 516502 516502 4269321 9675 4810 4865 4865 4865 2473836 921730 1552106 962406 589700 Assessments for Capital Improveme 900099 480450 480450 MISCELLANEOUS 713910 13674 13674 Net Change - Membership Certifica 713910 -221076 -221076 273048 6099340 5231727 589700 277913 351881 2282047 60405 391020 326299 12271 362817 418635 8844 50456 547008 127350 Repairs and Maintenance 247910 LEASE EXPENSE 139829 MISCELLANEOUS 86273 LAUNDRY, LINEN, UNIFORM 59731 247475 5720251 567032 872911 437765 513723 142386 162068 5127 30664 16696792 11382850 5333251 5313942 114819 122555 7500 17500 6607880 7033363 554535 704250 1985784 2064259 1199206 1032953 227882 212339 3967407 4013801 X 2640473 3019562 2640473 3019562 6607880 7033363 379089 0 X X 1 X 0 1 0 118669 118669 12784455 8365013 4419442 1663826 1149819 514007 2129842 1868018 261824 5313942 DEFERRED COMPENSATION 122555 Capital lease obligations 89784 212339 X 7021070 921730 921730 6099340 0 6099340 6641981 921730 921730 5720251 0 5720251 Part X, Line 2: THE CLUB FOLLOWS CURRENT AUTHORITATIVE GUIDANCE RELATING TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS, ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE CLUB RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE LIKELY THAN NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED, UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. IT IS THE CLUB'S POLICY TO RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE. WITH FEW EXCEPTIONS, THE CLUB IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS ENDED PRIOR TO JANUARY 1, 2013 AND STATE EXAMINATIONS FOR YEARS ENDED PRIOR TO JANUARY 1, 2012. THE CLUB IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. Part XI, Line 2d - Other Adjustments: COST OF GOODS SOLD 921,730. Part XII, Line 2d - Other Adjustments: COST OF GOODS SOLD 921,730. X X 1 1 X 0 1 0 Joseph Coan COO, CCM 214312 0 0 0 0 0 6495 0 28061 0 248868 0 0 0 Part I, Line 1b In Joe's agreement he receives a bonus of 10% of the operating profit for the year. Part I, Line 4b Joe Coan - $12,000 contribution, no distribution Form 990, Part VI, Section A, line 6 New members are required to fill out an application. Once the application has been completed, the new members are approved by the board. Form 990, Part VI, Section A, line 7a The Nominating Committee, which is comprised of active certificate holding members, proposes new candidates for the board. At the annual meeting, certificate holding members vote on the proposed candidates. Form 990, Part VI, Section A, line 7b If the dollar amount of a certain project exceeds a specified dollar amount, then it needs approval by the members. Form 990, Part VI, Section B, line 11 The Form 990 is presented to the COO and Treasurer for review prior to filing. Form 990, Part VI, Section B, line 15 The top management official's compensation is set by the governing body. Key employees compensation is determined by the top management official and is compared to budget amounts and comparability data. Form 990, Part VI, Section C, line 19 Copies of the govering documents, conflict of interest policy and financial statements are provided after a request has been made. Form 990, Part XI, Line 2c: No changes have been made to the prior year's process.