2024-02-16T11:21:29-05:00 2023-10-31 390843014 KIECKHAFER DIETZLER HAUSER HANSON LLP PO BOX 637 WEST BEND WI 530950637 990 2022-11-01 390698065 WEST BEND COUNTRY CLUB WEST 2623349541 5858 HWY Z WEST BEND WI 53095 HEATHER DUNN TREASURER 2623349541 2024-01-11 true HEATHER DUNN 999009999 true JAMES SAUERESSIG P00151912 2623342341 2024-01-11 2022 2023-04-26 12:10:37Z HEATHER DUNN 5858 HWY Z WEST BEND WI 53095 4696509 false X WWW.WESTBENDCC.COM X 1928 WI PROVIDES MEMBERSHIP IN AN ORGANIZATION WHICH PROMOTES THE ART AND SPORT OF GOLF, AND PROVIDES OTHER SOCIAL AND RECREATIONAL ACTIVITIES FOR ITS MEMBERS. 11 11 41 33 316893 70328 325624 0 2879632 2956773 8057 57356 1151395 1040397 4364708 4054526 0 0 2114295 2288064 0 0 1397630 1574412 3511925 3862476 852783 192050 5974564 6345894 500395 678415 5474169 5667479 PROVIDES MEMBERSHIP IN AN ORGANIZATION WHICH PROMOTES THE ART AND SPORT OF GOLF, AND PROVIDES OTHER SOCIAL AND RECREATIONAL ACTIVITIES FOR ITS MEMBERS. false false MAINTAIN AND PROVIDE GOLF, LOCKER ROOM, AND RESTAURANT FACILITIES FOR THE BENEFIT OF 528 ACTIVE MEMBERS. false false false false false false false false true true false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 18 0 true 41 true true true false false false false false false false false false false 289204 330173 false false false X 11 11 false false false false true true true true true false false true true true true true true true true false X KAY GIESE 2623349541 5858 HWY Z WEST BEND WI 53095 X JIM BLISE VICE PRESIDE 2.00 X X 0 0 0 HEATHER DUNN TREASURER 2.00 X X 0 0 0 MIKE FORRESTER DIRECTOR 1.00 X 0 0 0 JODY HANSEN DIRECTOR 1.00 X 0 0 0 KEN KLEIN DIRECTOR 1.00 X 0 0 0 LAURIE MCLEAN DIRECTOR 1.00 X 0 0 0 NICK NOVACZYK PRESIDENT 2.00 X X 0 0 0 MATT SCHMITZ DIRECTOR 1.00 X 0 0 0 JAMES SPELLA SECRETARY 2.00 X X 0 0 0 BRIAN SPRINKMAN DIRECTOR 1.00 X 0 0 0 TERRY WENDORFF DIRECTOR 1.00 X 0 0 0 false false false DUES 2576640 2576640 GOLF OPERATIONS 257015 257015 GOLF OPERATIONS (NONMEMBER) 722511 96543 96543 LOCKER ROOM OPERATIONS 26575 26575 2956773 42219 42219 15137 15137 15137 15137 1642640 641983 1000657 858335 142322 NONTRADIONAL BUSINESS INCOME 722511 35809 35809 MISCELLANEOUS 3931 3931 39740 4054526 3733702 316893 3931 2108356 1726648 381708 13527 13527 166181 137754 28427 21159 21159 1888 1888 6800 6800 4466 4466 121013 121013 1161 1034 127 5502 5502 467089 467089 63896 63896 REPAIRS & MAINTENANCE 212645 212645 LAND MAINTENANCE 197568 197568 SUPPLIES 169137 93900 75237 PROPERTY TAX 61928 61928 240160 114525 125635 3862476 2605087 1257389 0 1826 5855 1924499 1812470 309541 267339 72489 110429 19068 53774 12763905 8667878 3647141 4096027 5974564 6345894 473105 649873 27290 28542 500395 678415 X 5471669 5664979 2500 2500 5474169 5667479 5974564 6345894 X 192050 1260 X true X false true false 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 1.00000 false false 20500 20500 6207482 4066121 2141361 3458698 2432073 1026625 3077225 2169684 907541 4096027 X SCHEDULE D, PAGE 2, PART V, LINE 4 THE PERMANENTLY RESTRICTED NET ASSETS WERE RECEIVED FROM A DONOR TO PROVIDE FOR MAINTENANCE OF THE FLAGPOLE. SCHEDULE D, PAGE 3, PART X THE CLUB'S CURRENT ACCOUNTING POLICY IS TO DISCLOSE LIABILITIES FOR UNCERTAIN TAX POSITIONS WHEN A LIABILITY IS PROBABLE AND ESTIMABLE. MANAGEMENT IS NOT AWARE OF ANY VIOLATION OF ITS TAX STATUS AS AN ORGANIZATION EXEMPT FROM INCOME TAXES, NOR IS IT AWARE OF ANY EXPOSURE TO UNRELATED BUSINESS INCOME TAX, OTHER THAN DESCRIBED IN NOTE 1(F). THE CLUB FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF WISCONSIN. THE CLUB DOES NOT HAVE ANY TAX RETURNS CURRENTLY UNDER EXAMINATION BY A FEDERAL OR STATE JURISDICTION. NOTE 1(F) THE CLUB IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE, EXCEPT FOR AMOUNTS REPRESENTING UNRELATED BUSINESS INCOME. THE CLUB INCURRED UNRELATED BUSINESS LOSSES FOR NONMEMBER ACTIVITIES IN 2023 AND 2022, AND THEREFORE NO INCOME TAXES ARE DUE ON THESE LOSSES. HOWEVER, THERE IS INCOME TAX ON INVESTMENT INCOME AND CERTAIN OTHER INCOME LESS ALLOWABLE EXPENSES, WHICH CANNOT BE OFFSET AGAINST OTHER UNRELATED BUSINESS LOSSES. THERE ARE NO DEFERRED INCOME TAXES. INCOME TAX EXPENSE FOR THE YEARS ENDED OCTOBER 31, 2023 AND 2022 IS 11,776 AND 769, RESPECTIVELY. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS MEMBERS THAT HOLD STOCK CERTIFICATES. FORM 990, PAGE 6, PART VI, LINE 7A VOTING MEMBERS ARE THOSE THAT HOLD A STOCK CERTIFICATE. FORM 990, PAGE 6, PART VI, LINE 7B VOTING MEMBERS ELECT THE BOARD MEMBERS EACH YEAR AND VOTE TO APPROVE BYLAW CHANGES OR TO APPROVE ANY ACTIONS THE BOARD REQUESTS THAT ARE BEYOND WHAT IS ALLOWED IN THE BYLAWS. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM WAS EMAILED TO THE EXECUTIVE COMMITTEE FOR REVIEW PRIOR TO FILING. THE EXECUTIVE COMMITTEE WILL NOTIFY THE BOARD OF ISSUANCE AT THE NEXT BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS UPDATED ANNUALLY AND SIGNED BY ALL BOARD MEMBERS AND KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS THE PERFORMANCE OF THE CLUB MANAGER EACH YEAR. COMPENSATION IS DETERMINED BASED ON PERFORMANCE AND COMPARABILITY DATA RECEIVED. FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS THE PERFORMANCE OF OTHER KEY EMPLOYEES EACH YEAR. COMPENSATION IS DETERMINED BASED ON PERFORMANCE AND COMPARABILITY DATA RECEIVED. FORM 990, PAGE 6, PART VI, LINE 19 FORM 990 AND FORM 990-T ARE AVAILABLE UPON REQUEST FROM THE BUSINESS OFFICE WITHIN 1 BUSINESS DAY. FORM 990, PART XI, LINE 9 MEMBERSHIP CERTIFICATES ISSUED 0 MEMBERSHIP CERTIFICATES RETIRED 1,260 TOTAL 1,260