2024-08-16T15:38:37-05:00 2023-10-31 550538163 SUTTLE & STALNAKER PLLC 200 STAR AVENUE SUITE 220 PARKERSBURG WV 26101 990 2022-11-01 550249680 PARKERSBURG COUNTRY CLUB PARK 3042958551 4910 FIRST AVENUE VIENNA WV 26105 ANGIE SMITH GENERAL MANAGER 3042958551 2024-08-15 1 0 BART W SCOTT CPA P01501906 3044856584 2024-08-14 2022 2024-08-08 14:25:15Z ANGIE SMITH 4910 FIRST AVENUE VIENNA WV 26105 4182652 0 X WWW.PARKERSBURGCC.COM X 1903 WV A PRIVATE CLUB PROVIDING SOCIAL AND RECREATIONAL SERVICES TO ITS EQUITY MEMBERSHIP - ACTIVITIES EXEMPT UNDER IRC 501(C)(7). 9 9 138 9 158434 0 1748052 1754325 394646 412258 354 3285 1397911 1213782 3540963 3383650 0 0 0 0 1859043 2039120 0 0 0 1413468 1498140 3272511 3537260 268452 -153610 4536292 4581573 3485205 3681216 1051087 900357 X A PRIVATE CLUB PROVIDING RECREATIONAL AND SOCIAL SERVICES AND FACILITIES TO ITS MEMBERSHIP IN THE GREATER PARKERSBURG/MARIETTA AREA IN THE MID-OHIO VALLEY, INCLUDING GOLF, TENNIS, SWIMMING, DINING, AND SOCIAL ACTIVITIES. 0 0 1447259 OPERATION AND MAINTENANCE OF AN 18 HOLE GOLF COURSE, DRIVING RANGE, PRO SHOP, AND GOLF CARTS FOR A CLUB MEMBERSHIP OF 432. 1160926 OPERATION AND MAINTENANCE OF A MEMBER CLUBHOUSE, RESTAURANT, AND BAR FACILITIES FOR A CLUB MEMBERSHIP OF 401. 180169 OPERATION AND MAINTENANCE OF SWIMMING POOL, EMPLOYMENT OF LIFEGUARDS AND POOL MANAGER, AND SWIMMING PROGRAMS FOR A CLUB MEMBERSHIP OF 401. 12985 OPERATION AND MAINTENANCE OF 5 TENNIS COURTS, 2 PLATFORM TENNIS COURTS, TENNIS PROGRAM, AND TENNIS BUILDING FOR A CLUB MEMBERSHIP OF 401. 12985 2801339 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 2 1 138 1 1 1 0 0 0 0 40375 337836 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 0 0 0 1 1 0 WV X PARKERSBURG COUNTRY CLUB 3042958551 4910 FIRST AVENUE VIENNA WV 26105 BEN POLING PRESIDENT 1.00 X X 0 0 0 LINDSEY ANDERSON VICE PRESIDENT 1.00 X X 0 0 0 HARRY SILVIS TREASURER 1.00 X X 0 0 0 DAVE FLEMING BOARD MEMBER 1.00 X 0 0 0 ROBERT FEHRENBACHER BOARD MEMBER 1.00 X 0 0 0 AMY SMITH BOARD MEMBER 1.00 X 0 0 0 MARGARET GNEGY BOARD MEMBER 1.00 X 0 0 0 SCOTT SWARTZ SECRETARY 1.00 X 0 0 0 VASANTH ANANTH BOARD MEMBER 1.00 X 0 0 0 ANGIE SMITH GENERAL MANAGER 40.00 X 106655 0 0 106655 0 0 1 0 0 0 0 1754325 1754325 CART RENTALS 713910 189519 162894 26625 GUEST FEES CHG. TO MEM. 713910 131803 131803 RANGE FEES 713910 40800 40800 BAG STORAGE 713910 13890 13890 LOCKER RENTALS 713910 12469 12469 23777 23777 412258 3285 3279 6 1448772 799002 649770 649770 CAPITAL IMPROVEMENT FEES 713910 463160 463160 MISCELLANEOUS 713910 56934 56934 MEMBER ADMISSION FEES 713910 40375 40375 3543 3543 564012 3383650 1470891 158434 0 X 113405 113405 1495320 1312577 182743 35451 24551 10900 394944 357791 37153 32320 32320 14483 14483 35608 35608 119662 2220 117442 368761 366299 2462 70768 70768 TAXES & LICENSES 98621 3530 95091 SEED,FERTILIZER,INSECTI 141541 141541 REPAIRS & MAINTENANCE 140612 140612 UTILITIES 110037 110037 365727 342181 23546 3537260 2801339 735921 0 279774 379447 710632 341266 10375 875 153126 165428 10903929 7700994 3382385 3202935 0 491622 4536292 4581573 257072 229965 140448 136725 2754685 2999526 333000 315000 3485205 3681216 X 53400 49080 260471 267671 737216 583606 1051087 900357 4536292 4581573 X -153610 2880 X X 0 1 X 1 0 582278 582278 8514517 6073176 2441341 1807134 1627818 179316 3202935 FINANCE LEASE RIGHT-OF-USE ASSET 491622 491622 X 4182652 799002 799002 3383650 0 3383650 4336262 799002 799002 3537260 0 3537260 PART X, LINE 2: THE CLUB HAS ADOPTED ASC TOPIC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. FOR THE YEAR ENDED OCTOBER 31, 2023, THE CLUB HAS NO MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS UNDER THE NEW RULES. THE CLUB RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. THE CLUB'S RETURNS FOR YEARS ENDING ON OR AFTER OCTOBER 31, 2020 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES-RESTAURANT/NETTED AGAINST REVENUE 549,043. PRO SHOP COST OF SALES NETTED AGAINST REVENUE 249,959. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES-RESTAURANT/NETTED AGAINST REVENUE 549,043. PRO SHOP COST OF SALES NETTED AGAINST REVENUE 249,959. FORM 990, PART VI, SECTION A, LINE 6 THE CLUB IS AN EQUITY MEMBER CLUB. EACH MEMBER HAS A VOTING SHARE OF STOCK. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF GOVERNORS IS ELECTED FOR STAGGERED THREE YEAR TERMS BY THE MEMBERSHIP AT THE CLUB'S ANNUAL MEETING, BASED ON A PROPOSED BALLOT OF NOMINATIONS AND NOMINATIONS FROM THE FLOOR. FORM 990, PART VI, SECTION A, LINE 7B CHANGES IN THE BYLAWS REQUIRES A MAJORITY MEMBERSHIP APPROVAL. SALE OR CONVERSION OF CLUB REAL PROPERTY OR A SUBSTANTIAL PART OF CLUB ASSETS REQUIRES A MEMBERSHIP APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 AND 990T ARE PREPARED BY A CONTRACTED CPA FIRM, REVIEWED WITH THE CLUB MANAGER AND THE TREASURER OF THE BOARD OF GOVERNORS. THE TREASURER REPORTS ON THE FORM 990 TO THE BOARD, WHICH APPROVES THE FILING OF THE FORM. FORM 990, PART VI, SECTION B, LINE 15 CLUB MANAGER'S COMPENSATION AND OTHER KEY EMPLOYEES COMPENSATION' IS DETERMINED ANNUALLY BY THE BOARD OF GOVERNORS BASED ON A PERFORMANCE EVALUATION, CLUB OPERATIONS, AND A REVIEW OF COMPARABLY-SIZED CLUBS WITHIN THE WEST VIRGINIA AND MID-OHIO VALLEY MARKET AREA. FORM 990, PART VI, SECTION C, LINE 19 THE PARKERSBURG COUNTRY CLUB IS AN EQUITY MEMBER CLUB GOVERNED BY A CORPORATE CHARTER AND BYLAWS, WHICH ARE AVAILABLE BY REQUEST AT THE CLUB'S ADMINISTRATIVE OFFICES. THE CLUB IS GOVERNED BY A BOARD OF GOVERNORS ELECTED BY THE MEMBERSHIP AT AN ANNUAL MEETING, AT WHICH TIME OTHER BUSINESS, BYLAW AMENDMENTS, AND AUDITED FINANCIAL STATEMENT REPORTS ARE CONSIDERED AND VOTED ON BY THE MEMBERSHIP. FORM 990, PART IX, LINE 24E IRRIGATION AND TREE MAINTENANCE: PROGRAM SERVICE EXPENSES 59,759. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 59,759. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 36,431. MANAGEMENT AND GENERAL EXPENSES 13,608. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,039. LAUNDRY: PROGRAM SERVICE EXPENSES 48,491. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,491. SUPPLIES: PROGRAM SERVICE EXPENSES 39,063. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,063. COMMISSIONS: PROGRAM SERVICE EXPENSES 36,471. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,471. GAS & OIL: PROGRAM SERVICE EXPENSES 36,022. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,022. ENTERTAINMENT: PROGRAM SERVICE EXPENSES 32,932. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,932. EQUIPMENT LEASE: PROGRAM SERVICE EXPENSES 21,877. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,877. SAND & PATHS: PROGRAM SERVICE EXPENSES 10,860. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,860. POSTAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,630. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,630. LANDSCAPING: PROGRAM SERVICE EXPENSES 4,846. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,846. EDUCATION AND TRAVEL: PROGRAM SERVICE EXPENSES 2,206. MANAGEMENT AND GENERAL EXPENSES 2,308. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,514. RANGE BALLS: PROGRAM SERVICE EXPENSES 3,819. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,819. POOL CHEMICALS: PROGRAM SERVICE EXPENSES 3,127. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,127. UNIFORMS: PROGRAM SERVICE EXPENSES 2,848. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,848. CONSULTANT: PROGRAM SERVICE EXPENSES 1,950. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,950. AUTO: PROGRAM SERVICE EXPENSES 1,479. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,479. FORM 990, PART XI, LINE 9: CHANGE IN MEMBERSHIP EQUITY 2,880. FORM 990, PART XI, LINE 2C THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. ADDITIONALLY, THIS PROCESS DID NOT CHANGE FROM PRIOR YEAR.