TY 2015 Form 990

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) MICHAEL CELELLO......................................................................
DIRECTOR

1.00
.................

(2) SUE NANNINGA......................................................................
SECRETARY

1.00
.................

(3) CHUCK MUNK......................................................................
VICE PRESIDE

1.00
.................

(4) JEFF GUSSERT......................................................................
PRESIDENT

1.00
.................

(5) CHRIS LAVIGNE......................................................................
DIRECTOR

1.00
.................

(6) BRUCE ORTENBURGER......................................................................
TREASURER

1.00
.................

(7) LUANNE BATTI......................................................................
DIRECTOR

1.00
.................

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1	1,921,282
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3	1,921,282
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5	1,921,282

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1	1,983,957
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3	1,983,957
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5	1,983,957

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public
Inspection

Name of the organization

PINE GROVE COUNTRY CLUB

Employer identification number

38-0930015

Return Reference	Explanation
FORM 990, PAGE 2, PART III, LINE 4D	FOOD AND DRINKS WERE PROVIDED TO MEMBERS AND GUESTS AND ALSO TO NON MEMBERS. IN ADDITION, MEMBERS WERE ABLE TO GOLF, RENT CARTS AND ALSO NON MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 6	THE CLUB HAS MEMBERS
FORM 990, PAGE 6, PART VI, LINE 7A	MEMBERS ELECT THE GOVERNING BOARD OF DIRECTORS AND OFFICERS
FORM 990, PAGE 6, PART VI, LINE 7B	DECISIONS CONCERNING USE OF CLUB FACILITIES, PURCHASE OF LARGE CAPITAL ASSETS AND CHANGES IN THE CLUB RULES, BYLAWS OR CONSTITUTION ARE SUBJECT TO APPROVAL BY THE MEMBERS AT THE ANNUAL MEETING.
FORM 990, PAGE 6, PART VI, LINE 11B	A REVIEW IS PERFORMED BY THE CLUB MANAGER ALONG WITH THE PRESIDENT
FORM 990, PAGE 6, PART VI, LINE 12C	ALL LARGE PURCHASES OF GOODS AND SERVICES BY THE CLUB ARE SUBJECT TO SEALED BIDDING. THE BID PROCESS REQUIRES OPENING BIDS IN FULL DISCLOSURE IN FRONT OF THE BOARD TO AVOID CONFLICTS OF INTEREST AND PREFERENCES.
FORM 990, PAGE 6, PART VI, LINE 15A	COMPENSATION FOR KEY EMPLOYEES IS DETERMINED BY CONSULTING THE OCCUPATIONAL OUTLOOK HANDBOOK AND COMPARING WAGES AND SALARIES WITH COMPARABLE SERVICE INDUSTRIES IN OUR AREA. ALL SALARIES AND WAGES ARE VOTED ON AND APPROVED BY THE ENTIRE BOARD.
FORM 990, PAGE 6, PART VI, LINE 15B	SALARIES AND WAGES OF THE COURSE AND RESTAURANT EMPLOYEES, INCLUDING SERVERS AND GROUNDS WORKERS, ARE DETERMINED FIRST BY MINIMUM WAGE STANDARDS AND THEN BY THE POSITION STARTING SALARY AS APPROVED BY THE BOARD. ALL KEY AND MANAGEMENT SALARIES ARE SUBJECT TO APPROVAL BY THE BOARD
FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS ARE AVAILABLE TO MEMBERS AND PROSPECTIVE MEMBERS ANY TIME DURING WORKING HOURS AT THE CLUB OFFICE. THE GENERAL PUBLIC MAY ALSO REVIEW ANY DOCUMENTS DESIGNATED AS OPEN FOR PUBLIC REVIEW (SUCH AS THE FORM 990 AND 990T)DURING WORKING HOURS AT THE CLUB OFFICE.
FORM 990, PART IX, LINE 24E	CONTRACTED MAINTENANCE 43,112 0 0 CLUB SUPPLIES 40,906 0 0 REPAIRS 38,673 0 0 KITCHEN SUPPLIES 21,059 0 0 CREDIT CARD FEES 12,646 0 0 HANDICAP EXPENSE 5,922 0 0 POSTAGE AND FREIGHT 5,662 0 0 TELEPHONE 5,227 0 0 OFFICE EXPENSE 4,956 0 0 LICENSE,DUES,FEES 4,827 0 0 SOFTWARE SUPPORT 4,250 0 0 PARTY, TOURNAMENT,ENTERT. 3,322 0 0 PAYROLL PREPARATION 2,413 0 0 LOSS ON EQUIP. DISPOSAL 2,008 0 0 MILEAGE REIMBURSEMENT 1,334 0 0 BAR MAINTENANCE 1,035 0 0 UNIFORMS 862 0 0 SEMINARS 649 0 0 MEMBER MEMORIALS 160 0 0 BAD DEBT 50 0 0
FORM 990, PART XI, LINE 9	PAYROLL ACCRUAL ERROR 0

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2015

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: PROVIDE A PRIVATE GOLF AND DINING CLUB FOR MEMBERS
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	7
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	7
5	Total number of individuals employed in calendar year 2015 (Part V, line 2a) ......	5	71
6	Total number of volunteers (estimate if necessary) .............	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	266,185
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	10,020	0
9	Program service revenue (Part VIII, line 2g) .........	1,961,001	1,897,487
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	3,140	4,010
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	14,606	19,785
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	1,988,767	1,921,282
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	612,472	465,343
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	1,534,783	1,518,614
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	2,147,255	1,983,957
19	Revenue less expenses. Subtract line 18 from line 12.......	-158,488	-62,675
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	4,070,714	3,894,971
21	Total liabilities (Part X, line 26).............	2,578,030	2,464,962
22	Net assets or fund balances. Subtract line 21 from line 20.....	1,492,684	1,430,009

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	447 FAMILIES AND SINGLE MEMBERS WERE ABLE TO GOLF, RENT CARTS, EAT AND DRINK AT THE FACILITY AND USE THE CLUBHOUSE FOR MEETINGS AND PRIVATE PARTIES.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	FOOD AND DRINKS WERE PROVIDED TO MEMBERS AND GUESTS AND ALSO TO NON MEMBERS. IN ADDITION, MEMBERS WERE ABLE TO GOLF, RENT CARTS AND ALSO NON MEMBERS.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a-1f:$
h Total.Add lines 1a-1f.......

		Business Code
2a	FOOD AND BAR SALES-MEMBER		695,621	695,621
b	MEMBER DUES		679,260	679,260
c	FOOD AND BAR SALES-NON MEMB	722511	175,199		175,199
d	GREEN FEES-NON MEMBER	713910	75,417		75,417
e	ASSESSMENTS AND MISC FEES		71,417	71,417
f	All other program service revenue.			200,573	185,405	15,168
g Total.Add lines 2a–2f.....			1,897,487

3 Investment income (including dividends, interest, and othersimilar amounts) ..........			4,010		401	3,609
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss)......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss).....
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a	NEWSLETTER ADVERTISING			7,074	7,074
b	POP COMMISIONS			3,651	3,651
c	FOOD CREDITS AND REFUNDS			3,020	3,020
d	All other revenue ....			6,040	6,040
e	Total. Add lines 11a–11d ......			19,785
12	Total revenue. See Instructions......			1,921,282	1,651,488	266,185	3,609

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21
2	Grants and other assistance to individuals in the United States. See Part IV, line 22
3	Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16
4	Benefits paid to or for members
5	Compensation of current officers, directors, trustees, and key employees ....	42,793	42,793
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages	261,833	261,833
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	3,540	3,540
9	Other employee benefits .......	50,967	50,967
10	Payroll taxes ...........	106,210	106,210
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	1,524	1,524
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....	10,079	10,079
13	Office expenses .......
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	123,008	123,008
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	93,150	93,150
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	185,383	185,383
23	Insurance ...	24,566	24,566
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	COGS	653,101	653,101
b	PROPERTY TAXES	116,279	116,279
c	COURSE AND PRO SHOP SUPP	61,473	61,473
d	GOLF PRO CONTRACT/COMMISS	50,978	50,978
e	All other expenses	199,073	199,073
25	Total functional expenses. Add lines 1 through 24e	1,983,957	1,983,957	0	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			191,722	1	191,347
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			842,845	4	795,129
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
					6
7	Notes and loans receivable, net ....				7
8	Inventories for sale or use ........			36,905	8	26,348
9	Prepaid expenses and deferred charges ......			11,173	9	16,475
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	6,442,224
b	Less: accumulated depreciation	10b	3,584,512	2,980,109	10c	2,857,712
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............			7,960	14	7,960
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 34)...			4,070,714	16	3,894,971

17	Accounts payable and accrued expenses .....	116,662	17	85,974
18	Grants payable ...		18
19	Deferred revenue .........	881,833	19	851,298
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..		22
23	Secured mortgages and notes payable to unrelated third parties ..	1,457,500	23	1,407,000
24	Unsecured notes and loans payable to unrelated third parties ..	20,000	24	20,000
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D	102,035	25	100,690
26	Total liabilities. Add lines 17 through 25..	2,578,030	26	2,464,962

	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets	1,492,684	27	1,430,009
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....		30
31	Paid-in or capital surplus, or land, building or equipment fund ...		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances ...........	1,492,684	33	1,430,009
34	Total liabilities and net assets/fund balances ........	4,070,714	34	3,894,971

1	Total number at end of year ....
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ....

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land ...
b	Buildings	5,104,597	2,627,672	2,476,925
c	Leasehold improvements
d	Equipment ...	1,162,029	839,288	322,741
e	Other ...	175,598	117,552	58,046
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				2,857,712

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

(a) Description of security or category (including name of security)	(b)Book value	(c)Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
MINIMUM CREDITS OWED MEMBERS	90,990
PREPAID EVENT FEES	9,700
PREPAID MEMBER FEES
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	100,690
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII