2025-08-15T10:44:12-05:00 2024-10-31 550538163 SUTTLE & STALNAKER PLLC 200 STAR AVENUE SUITE 220 PARKERSBURG WV 26101 990 2023-11-01 550249680 PARKERSBURG COUNTRY CLUB PARK 3042958551 4910 FIRST AVENUE VIENNA WV 26105 DAN TAYLOR GENERAL MANAGER 3042958551 2025-08-05 1 0 BART W SCOTT CPA P01501906 3044856584 2025-08-05 2023 2025-03-06 01:10:19Z DAN TAYLOR 4910 FIRST AVENUE VIENNA WV 26105 4195277 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 9 123 9 145297 0 1754325 1817332 412258 420567 3285 3311 1213782 1228115 3383650 3469325 0 0 0 0 2039120 1997416 0 0 0 1498140 1580886 3537260 3578302 -153610 -108977 4581573 4253687 3681216 3458587 900357 795100 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 1525304 OPERATION AND MAINTENANCE OF AN 18 HOLE GOLF COURSE, DRIVING RANGE, PRO SHOP, AND GOLF CARTS FOR A CLUB MEMBERSHIP OF 432. 1170067 OPERATION AND MAINTENANCE OF A MEMBER CLUBHOUSE, RESTAURANT, AND BAR FACILITIES FOR A CLUB MEMBERSHIP OF 401. 182762 OPERATION AND MAINTENANCE OF SWIMMING POOL, EMPLOYMENT OF LIFEGUARDS AND POOL MANAGER, AND SWIMMING PROGRAMS FOR A CLUB MEMBERSHIP OF 401. 12135 OPERATION AND MAINTENANCE OF 5 TENNIS COURTS, 2 PLATFORM TENNIS COURTS, TENNIS PROGRAM, AND TENNIS BUILDING FOR A CLUB MEMBERSHIP OF 401. 12135 2890268 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 1 1 1 123 1 1 1 0 0 0 0 51250 295472 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 AMY SMITH 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 PATRICK ALLEN BOARD MEMBER 1.00 X 0 0 0 TAMMY BRADY BOARD MEMBER 1.00 X 0 0 0 MARGARET GNEGY BOARD MEMBER 1.00 X 0 0 0 VASANTH ANANTH SECRETARY 1.00 X 0 0 0 MIKE LEWIS BOARD MEMBER 1.00 X 0 0 0 ANGIE SMITH GENERAL MANAGER 40.00 X 113601 0 1923 113601 0 1923 1 0 0 0 0 1817332 1817332 CART RENTALS 713910 206134 185784 20350 GUEST FEES CHG. TO MEM. 713910 124939 124939 RANGE FEES 713910 40350 40350 BAG STORAGE 713910 15558 15558 BANQUET RENTALS 713910 13105 13105 20481 20481 420567 3311 3303 8 1399458 725952 673506 673506 CAPITAL IMPROVEMENT FEES 713910 471600 471600 MEMBER ADMISSION FEES 713910 51250 51250 MISCELLANEOUS 713910 30325 30325 1434 1434 554609 3469325 1506696 145297 0 X 115524 115524 1470637 1311164 159473 34754 23290 11464 376501 330866 45635 35765 35765 15953 15953 34607 2986 31621 115571 501 115070 413749 412752 997 63176 63176 TAXES & LICENSES 60205 2500 57705 SEED,FERTILIZER,INSECTI 193092 193092 REPAIRS & MAINTENANCE 130614 130614 UTILITIES 110741 110741 407413 371762 35651 3578302 2890268 688034 0 379447 340315 341266 360017 875 4000 165428 115445 1427 11039496 7977295 3202935 3062201 491622 370282 4581573 4253687 229965 230741 136725 145823 2999526 2772023 315000 310000 3681216 3458587 X 49080 49680 267671 270791 583606 474629 900357 795100 4581573 4253687 X -108977 3720 X X 0 1 X 1 0 582278 582278 8594731 6316326 2278405 1862487 1660969 201518 3062201 FINANCE LEASE RIGHT-OF-USE ASSET 370282 370282 X 4195277 725952 725952 3469325 0 3469325 4304254 725952 725952 3578302 0 3578302 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, 2024, 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, 2021 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES-RESTAURANT/NETTED AGAINST REVENUE 524,822. PRO SHOP COST OF SALES NETTED AGAINST REVENUE 201,130. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES-RESTAURANT/NETTED AGAINST REVENUE 524,822. PRO SHOP COST OF SALES NETTED AGAINST REVENUE 201,130. 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 MISCELLANEOUS: PROGRAM SERVICE EXPENSES 75,931. MANAGEMENT AND GENERAL EXPENSES 19,824. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 95,755. IRRIGATION AND TREE MAINTENANCE: PROGRAM SERVICE EXPENSES 65,370. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 65,370. ENTERTAINMENT: PROGRAM SERVICE EXPENSES 45,964. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 45,964. SUPPLIES: PROGRAM SERVICE EXPENSES 45,224. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 45,224. LAUNDRY: PROGRAM SERVICE EXPENSES 41,527. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 41,527. GAS & OIL: PROGRAM SERVICE EXPENSES 33,122. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,122. COMMISSIONS: PROGRAM SERVICE EXPENSES 27,530. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,530. SAND & PATHS: PROGRAM SERVICE EXPENSES 17,591. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,591. POSTAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 8,067. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,067. BAD DEBT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,836. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,836. EDUCATION AND TRAVEL: PROGRAM SERVICE EXPENSES 2,772. MANAGEMENT AND GENERAL EXPENSES 1,675. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,447. LANDSCAPING: PROGRAM SERVICE EXPENSES 4,173. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,173. RANGE BALLS: PROGRAM SERVICE EXPENSES 4,095. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,095. UNIFORMS: PROGRAM SERVICE EXPENSES 3,593. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,593. POOL CHEMICALS: PROGRAM SERVICE EXPENSES 2,192. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,192. CONSULTANT: PROGRAM SERVICE EXPENSES 1,950. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,950. AUTO: PROGRAM SERVICE EXPENSES 728. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 728. EMPLOYEE TRAINING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 249. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 249. FORM 990, PART XI, LINE 9: CHANGE IN MEMBERSHIP EQUITY 3,720. 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.