TY 2017 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) SANDI DANIELS......................................................................
SECRETARY

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

(2) JON HUSBY......................................................................
VICE PRESIDENT

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

(3) RYAN WATKINS......................................................................
TREASURER

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

(4) DONNA INCH......................................................................
PRESIDENT

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

(5) ERIC PARZIANELLO......................................................................
GOVERNOR

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

(6) BOB GRISWOLD......................................................................
GOVERNOR

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

(7) CHARLIE LEFLER......................................................................
GOVERNOR

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

(8) ROB MCSHANE......................................................................
GOVERNOR

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

(9) JOHN D MATWAY......................................................................
GENERAL MANAGER (THROUGH 05/2017)

55.00
.................

39,372

3,405

(10) BRUCE LILLEY......................................................................
GENERAL MANAGER (05/2017 TO PRESENT)

55.00
.................

89,891

1,145

(11) FREDERICK GREEN......................................................................
GREENS SUPERINTENDENT

55.00
.................

101,903

11,588

(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) Donor advised funds	(b) Funds and other accounts
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 ........


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 7/25/06, 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

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	278,543
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

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
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
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

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
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
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

Return Reference	Explanation
PART X, LINE 2:	THE CLUB FOLLOWS CURRENT AUTHORITATIVE GUIDANCE RELATING TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS, ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE CLUB RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE LIKELY THAN NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED, UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. BASED ON ITS EVALUATION, THE CLUB HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS.

- 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

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2019

Open to Public
Inspection

Name of the organization

DEARBORN COUNTRY CLUB

Employer identification number

38-0468580

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	THE CLUB CONSISTS OF VARIOUS CLASSES OF MEMBERS. SOME OF THESE MEMBERS OWN EQUITY SHARES IN THE CLUB.
FORM 990, PART VI, SECTION A, LINE 7A	VOTING MEMBERS OF THE CLUB ELECT THE GOVERNING BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7B	CERTAIN DECISIONS OF THE CLUB MUST BE VOTED ON BY THE MEMBERS AS FULLY DESCRIBED IN THE BY-LAWS OF THE CLUB.
FORM 990, PART VI, SECTION B, LINE 11B	A COPY OF THE TAX RETURN IS PROVIDED TO THE BOARD AND THE BOARD REVIEWS THE RETURN. IF THERE ARE ANY QUESTIONS OR CONCERNS THEY ARE ADDRESSED AND CORRECTED PRIOR TO THE FINAL FILING OF THE TAX RETURN.
FORM 990, PART VI, SECTION B, LINE 12C	THE BOARD REVIEWS THIS POLICY AS DEEMED NECESSARY
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION OF MANAGEMENT OR KEY EMPLOYEES IS APPROVED BY THE EXECUTIVE BOARD ONCE A REVIEW HAS BEEN PERFORMED.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY REQUEST.
FORM 990, PART XI, LINE 9:	CAPITAL IMPROVEMENT 131,400. SPECIAL OPERATING ASSESSMENT 307,925.
FORM 990, PART XII, LINE 2C:	THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
FORM 990, PAGE 1, LINE B: AMENDED RETURN EXPLANATION	DEARBORN COUNTRY CLUB IS AMENDING THE ORIGINALLY FILED FORM 990 FOR THE TAX YEAR ENDED DECEMBER 31, 2017 BECAUSE THE FINANCIAL STATEMENTS FOR THE PERIOD JANUARY 1, 2017 THROUGH DECEMBER 31, 2017 WERE NOT REVIEWED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT UNTIL AFTER THE RETURN HAD BEEN FILED. AS A RESULT OF THE COMPLETED REVIEW, THE FINANCIAL INFORMATION FOR THE YEAR ENDED DECEMBER 31, 2017 HAD CHANGED AND ACCORDINGLY, THE FOLLOWING PARTS OF THE FORM 990 WERE AMENDED TO CORRECT THE TAX RETURN TO CORRESPOND TO THE REVIEWED FINANCIAL STATEMENTS: -PART V, LINE 10A FOR INITIATION FEES AND CAPITAL CONTRIBUTIONS INCLUDED IN PART VIII, LINE 12 -PART VIII SCHEDULE OF REVENUE -PART IX SCHEDULE OF EXPENSES -PART X BALANCE SHEET -PART XI RECONCILIATION OF NET ASSETS -PART XII FINANCIAL STATEMENTS AND REPORTING -SCHEDULE D, PART VI LAND, BUILDINGS, AND EQUIPMENT IN ADDITION, THE FOLLOWING ITEMS NOT RELATED TO THE CHANGES IN THE FINANCIAL STATEMENTS WERE MADE FROM THE PREVIOUSLY FILED FORM 990: -THE PRINCIPAL OFFICER AND SIGNING OFFICER LISTED ON PAGE 1 OF THE FORM 990 CHANGED FROM THE ORIGINALLY FILED RETURN FROM RYAN WATKINS TO JEROME ASSENMACHER. -THE SECRETARY, VICE PRESIDENT, TREASURER, AND PRESIDENT LISTED ON PART VII ARE INDICATED AS DIRECTORS AS WELL AS OFFICERS OF THE ORGANIZATION. -GENERAL MANAGERS JOHN D. MATWAY AND BRUCE LILLEY WERE ADDED AS OFFICERS ON PART VII. -SCHEDULE D, PART X, LINE 2 AND PART XIII: ADDED THE FOOTNOTE FROM THE FINANCIAL STATEMENTS ON UNCERTAIN TAX POSITIONS

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2019

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: OPERATE FOR THE BENEFIT OF MEMBERSHIP
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	8
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	8
5	Total number of individuals employed in calendar year 2019 (Part V, line 2a) ......	5	185
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	282,081
b	Net unrelated business taxable income from Form 990-T, line 39 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	2,384,351	2,418,323
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	47	142
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	-204,648	-199,299
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	2,179,750	2,219,166
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	1,415,895	1,522,009
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	1,178,053	1,225,074
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	2,593,948	2,747,083
19	Revenue less expenses. Subtract line 18 from line 12.......	-414,198	-527,917
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	7,306,306	7,242,169
21	Total liabilities (Part X, line 26).............	791,516	807,206
22	Net assets or fund balances. Subtract line 21 from line 20.....	6,514,790	6,434,963

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	PROVIDE PLEASURE, RECREATION, AND SOCIAL OPPORTUNITIES TO MEMBERS OF THE DEARBORN COUNTRY CLUB

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












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












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)...........	231,166	0	16,138

(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 0

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:$	1g

h Total. Add lines 1a-1f.......

		Business Code
2a	MEMBERSHIP DUES	713910	1,470,251	1,470,251
b	GREEN & CART FEES	713910	549,421	310,187	239,234
c	SERVICE & OTHER CHARGES	812900	306,305	306,305
d	LEGACY EVENT	713910	92,346	92,346
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		2,418,323

3 Investment income (including dividends, interest, and othersimilar amounts) ......			142		142
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory			7a
b	Less: cost or other basis and sales expenses			7b
c	Gain or (loss)			7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a	1,442,878
b	Less: cost of goods sold ..		10b	1,642,177
c	Net income or (loss) from sales of inventory..			-199,299	-242,004	42,705
Business Code			Miscellaneous Revenue
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			2,219,166	1,937,085	282,081	0

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	133,813
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........	1,020,681
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	2,395
9	Other employee benefits .......	211,603
10	Payroll taxes ...........	153,517
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	12,000
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 ....	9,698
13	Office expenses .......	49,534
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	191,800
17	Travel ............	4,909
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	14,214
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	147,855
23	Insurance ...	37,969
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	EQUIPMENT RENTAL & MAIN	202,265
b	SUPPLIES	168,960
c	PROPERTY & USE TAX	122,056
d
e	All other expenses	263,814
25	Total functional expenses. Add lines 1 through 24e	2,747,083
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 ........			62,725	1	35,958
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			254,320	4	187,084
5	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			198,951	8	193,500
9	Prepaid expenses and deferred charges ......			111,752	9	92,722
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	11,671,147
b	Less: accumulated depreciation	10b	5,150,912	6,497,578	10c	6,520,235
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....			180,980	12	212,670
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 33)...			7,306,306	16	7,242,169

17	Accounts payable and accrued expenses .....	306,397	17	378,663
18	Grants payable ...		18
19	Deferred revenue .........		19
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 any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..	257,439	23	150,000
24	Unsecured notes and loans payable to unrelated third parties ..		24
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	227,680	25	278,543
26	Total liabilities. Add lines 17 through 25..	791,516	26	807,206

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	6,514,790	32	6,434,963
33	Total liabilities and net assets/fund balances ........	7,306,306	33	7,242,169

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 .....	191,090		191,090
b	Buildings ....	5,518,094	2,392	5,515,702
c	Leasehold improvements	2,188,819	1,840,348	348,471
d	Equipment ....	2,887,653	2,541,911	345,742
e	Other .....	885,491	766,261	119,230
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				6,520,235

(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
(B)
(C)
(D)
(E)
(F)
(G)
(H)
(I)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

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

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)