2024-05-15T09:05:48-05:00 2023-10-31 Mowery & Schoenfeld LLC 475 Half Day Road Suite 500 Lincolnshire IL 60069 990 2022-11-01 362712964 Butler National Golf Club % MICHAEL DASBACH BUTL 6309903333 2616 South York Road Oak Brook IL 60521 MICHAEL DASBACH Controller 6309903333 2024-05-10 true MICHAEL DASBACH 999009999 Nicole M Lindley P01722517 8472478959 2024-05-10 3 2022 2023-04-26 12:10:37Z Michael Dasbach 2616 South York Road Oak Brook IL 60521 8809651 false X www.butlernational.org X 1968 IL A PRIVATE MEMBERSHIP COUNTRY CLUB TO SERVE THE SOCIAL AND RECREATIONAL NEEDS EXCLUSIVELY OF ITS MEMBERS. 10 10 105 10 154026 153026 0 0 5557707 6329992 9977 154026 1211893 1153129 6779577 7637147 0 0 0 0 3438188 3851550 0 0 0 2780800 2891709 6218988 6743259 560589 893888 25324313 27102831 1776206 2660836 23548107 24441995 A PRIVATE MEMBERSHIP COUNTRY CLUB TO SERVE THE SOCIAL AND RECREATIONAL NEEDS EXCLUSIVELY OF ITS MEMBERS. false false PRIVATE SOCIAL CLUB PROVIDING GOLF AND DINING FACILITIES FOR THE BENEFIT OF ITS MEMBERS. false false false false false false false false false true false false false 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 0 0 105 true false false false false false 909367 false X 10 10 false false false false true true true true true false false false false false false true true false X MICHAEL DASBACH 6309903333 2616 YORK ROAD OAK BROOK IL 60521 MIKE SAULS GROUNDS SUPERINTENDENT 40.0 0.0 X 310228 0 23600 Rodney J Wray Director of Golf 40.0 0.0 X 294146 0 17310 MICHAEL DASBACH CONTROLLER 40.0 0.0 X 187612 0 17310 Filiberto Huerta Executive Chef 40.0 0.0 X 108440 0 26200 Michael C Affeldt Governor 1.0 0.0 X 0 0 0 Michael J Carusillo Governor 1.0 0.0 X 0 0 0 Mark A Kaufman Governor 1.0 0.0 X 0 0 0 Thomas R Reedy Governor 1.0 0.0 X 0 0 0 Andrew Vaneekeren Governor 1.0 0.0 X 0 0 0 THADDEUS J MALIK Vice President 1.0 0.0 X 0 0 0 JOHN B GRISSIM President 1.0 0.0 X 0 0 0 Michael E Dahl Treasurer 1.0 0.0 X 0 0 0 B Holly Grimm Secretary 1.0 0.0 X 0 0 0 900426 0 84420 4 false true false 0 0 MEMBERSHIP DUES AND ASSESSMENTS 713910 4307185 4307185 GOLF OPERATIONS 713910 1025978 1025978 GOLF CARTS 713910 87462 87462 INITIATION & TRANSFER OF MEMBERSHIP INTERESTS 909367 909367 6329992 154026 154026 0 0 0 0 0 0 0 0 0 0 0 0 2274641 1172504 1102137 1102137 LATE CHARGES 713910 1635 1635 WINE SALES 713910 40857 40857 GAIN ON SALE OF ASSETS 8500 8500 50992 7637147 7483121 154026 0 0 0 0 984846 0 2460432 57407 43480 305385 0 49714 41841 0 0 0 0 0 105497 0 0 518223 0 0 54086 37041 0 828620 222022 SUPPLIES 549089 EQUIPMENT RENTAL & MAINTENANCE 276134 GOLF PROFESSIONAL EXPENSE 67210 DRIVING RANGE EXPENSE 36605 105627 6743259 3906076 4718661 0 0 0 0 566704 433075 0 0 0 0 0 0 346592 380939 100045 123030 36539040 15936428 20404896 20602612 0 0 0 0 0 0 0 0 0 844514 25324313 27102831 1174123 1347239 0 0 602083 607916 0 0 0 0 0 0 0 0 0 0 0 705681 1776206 2660836 X 23548107 24441995 0 0 23548107 24441995 25324313 27102831 893888 X false true X true false 14505000 14505000 4612500 3669524 942976 5806327 4313710 1492617 11615213 7953194 3662019 20602612 0 LT OPERATING LEASE OBLIGATION 705681 705681 X 8809651 8809651 -1172504 -1172504 7637147 7915763 1172504 1172504 6743259 6743259 Part XI, Line 4B Cost of Goods Sold: (1,172,504) Part XII, Line 2D Cost of Goods Sold: 1,172,504 Part X, Line 2 Accounting Standards Codification ("ASC") 740-10, "Accounting for Uncertainty in Income Taxes" requires that uncertain income tax provisions be recorded in the financial statements at an amount that would most likely be realized assuming a review by the tax authorities. Management has assessed its income tax positions and believes any potential liability that might arise from a review by tax authorities would be immaterial to the financial statements taken as a whole. As of October 31, 2023, the Club's income tax returns for fiscal years 2020 and subsequent are subject to examination by the IRS. X false false false MICHAEL DASBACH CONTROLLER 152612 35000 0 0 17310 204922 0 MIKE SAULS GROUNDS SUPERINTENDENT 275228 35000 0 0 23600 333828 0 Rodney J Wray Director of Golf 244146 50000 0 0 17310 311456 0 Form 990, Part VI, Section A Line 6 There are two major classes of members, equity members amd non-equity members. Equity members purchase a redeemable or partially redeemable certificate and are entitled to share in liquidation proceeds. These members have authority to elect the governing body and also approve siginificant decisions made by the governing body. Non-equity members are not entitled to vote, hold office, share in liquidation proceeds, or have their initiation fees refunded in whole or in part. Form 990, Part VI, Section A, Line 7A If a Board member leaves or vacates their position, the remaining Board members have the right to appoint an equity member to the Board. However, the appointed equity member must be in good standing with the club. The board members shall elect equity members to fill vacancies in the board to serve until the next annual meeting of the club. Form 990, Part VI, Section A, Line 7B The equity members have the right to ratify significant decisions made by the Board members. Examples of these significant decisions might include the approval of capital expenditures exceeding $500,000 or obtaining new loans or drawing on the club's line of credit. Form 990, Part VI, Section B, Line 11B The Return is prepared by the Club's Public Accounting Firm, Mowery and Schoenfeld, LLC and is reviewed by the Club's Controller, Manager, and Treasurer. Form 990, Part VI, Section B, Line 15A/B The compensation of key employees' is determined and approved by the Board of Governors. The manager and president review the historical compensation during the approval process. Form 990, Part VI, Section C, Line 19 A private member club is not required to make the governing documents, or financial statements available to the public. However, Form 990 is available to the public upon request.