TY 2018 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) JOHN COLLINS......................................................................
PRESIDENT

2.00
.................

(2) DAVID BAKER......................................................................
VICE PRESIDENT

2.00
.................

(3) BILL RICH......................................................................
TREASURER

2.00
.................

(4) BARB GAHR......................................................................
SECRETARY

2.00
.................

(5) MARK HAGENBAUGH......................................................................
DIRECTOR

2.00
.................

(6) STEVE SHEPARD......................................................................
DIRECTOR

2.00
.................

(7) TAMI MACLEOD......................................................................
DIRECTOR

2.00
.................

(8) SUZANNA ROSS......................................................................
DIRECTOR

2.00
.................

(9) JOSH GORDON......................................................................
DIRECTOR

2.00
.................

(10) JEFF KELLER......................................................................
GENERAL MANAGER

40.00
.................

105,798

(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

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

- 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

2018

Open to Public
Inspection

Name of the organization

BEND GOLF AND COUNTRY CLUB

Employer identification number

93-0122185

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	VARIOUS CLASSES OF MEMBERSHIP ARE AVAILABLE TO PERSONS INTERESTED IN JOINING THIS PRIVATE SOCIAL CLUB. ONE CLASS BEING EQUITY OWNERSHIP.
FORM 990, PART VI, SECTION A, LINE 7A	EQUITY MEMBERS HAVE VOTING RIGHTS TO ELECT THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7B	EQUITY MEMBERS HAVE VOTING RIGHTS AND PRIVILEGES.
FORM 990, PART VI, SECTION B, LINE 11B	REVIEWED BY MANAGEMENT AND THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19	AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 24E	REPAIRS & MAINTENANCE: PROGRAM SERVICE EXPENSES 71,983. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 71,983. EQUIPMENT RENT & LEASE: PROGRAM SERVICE EXPENSES 71,563. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 71,563. LESSONS & SERVICES: PROGRAM SERVICE EXPENSES 64,015. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 64,015. PROPERTY TAXES: PROGRAM SERVICE EXPENSES 42,714. MANAGEMENT AND GENERAL EXPENSES 2,864. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 45,578. INCOME TAXES - STATE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 34,996. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,996. INCOME TAXES - FEDERAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 28,140. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,140. FUEL & OIL: PROGRAM SERVICE EXPENSES 22,125. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,125. BANK & FINANCE CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 16,150. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,150. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 8,142. MANAGEMENT AND GENERAL EXPENSES 6,213. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,355. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 10,316. MANAGEMENT AND GENERAL EXPENSES 1,484. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,800. POSTAGE: PROGRAM SERVICE EXPENSES 2,329. MANAGEMENT AND GENERAL EXPENSES 2,034. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,363. BAD DEBT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,075. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,075. PENALTIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,160. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,160.
FORM 990, PART XI, LINE 9:	MEMBERSHIP INITIATIONS 16,404. MEMBERSHIP RESIGNATIONS AND FORFEITURES -27,930.
FORM 990-T, PART II - LINE 34	ELECTION TO WAIVE NET OPERATING LOSS CARRYBACK: PURSUANT TO IRC SECTION 172(B)(3), THE ORGANIZATION HEREBY ELECTS TO RELINQUISH THE ENTIRE CARRYBACK PERIOD WITH RESPECT TO THE NET OPERATING LOSS INCURRED FOR THE TAX YEAR ENDED 3/31/19.

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2018

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO PROVIDE BENEFIT TO MEMBERS BY PROVIDING ACCESS TO SOCIAL AND RECREATIONAL FACILITIES INCLUDING GOLF COURSE, TENNIS, FITNESS, SWIMMING POOL AND FOOD AND BEVERAGE.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	9
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	9
5	Total number of individuals employed in calendar year 2018 (Part V, line 2a) ......	5	105
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	2,753,936
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	133,999

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	2,240,768	2,295,460
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	225	2,491,452
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	652,622	657,567
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	2,893,615	5,444,479
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)	1,695,703	1,571,800
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)....	1,404,184	1,433,503
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	3,099,887	3,005,303
19	Revenue less expenses. Subtract line 18 from line 12.......	-206,272	2,439,176
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	3,770,989	4,415,602
21	Total liabilities (Part X, line 26).............	2,712,298	929,261
22	Net assets or fund balances. Subtract line 21 from line 20.....	1,058,691	3,486,341

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 2,497,516 including grants of $ ) (Revenue $ 2,690,543 )
	RECREATION

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 expenses2,497,516

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	105,798	0	0

(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:$
h Total. Add lines 1a-1f.......

		Business Code
2a	MEMERSHIP DUES	713910	1,903,809	1,903,809
b	GREEN FEES & TRAIL FEES	713910	153,015	153,015
c	LESSONS & SERVICES	713910	131,339	131,339
d	CART/LOCKER/SHED RENTAL	713910	107,297	107,297
e
f	All other program service revenue.
g	Total. Add lines 2a–2f ....		2,295,460

3 Investment income (including dividends, interest, and othersimilar amounts) ......			1,701		1,701
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	2,616,500
b	Less: cost or other basis and sales expenses	126,749
c	Gain or (loss)	2,489,751
d	Net gain or (loss).....			2,489,751		2,489,751
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		1,178,174
b	Less: cost of goods sold ..b		535,805
c	Net income or (loss) from sales of inventory..			642,369	379,885	262,484
Business Code			Miscellaneous Revenue
11a	MISCELLANEOUS		900099	10,236	10,236
b	FINANCE CHARGES		900099	4,962	4,962
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			15,198
12	Total revenue. See Instructions......			5,444,479	2,690,543	2,753,936	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, line 15 and 16.
4	Benefits paid to or for members
5	Compensation of current officers, directors, trustees, and key employees ....
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	1,223,249	1,024,541	198,708
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	10,722	8,387	2,335
9	Other employee benefits .......	184,650	140,655	43,995
10	Payroll taxes ...........	153,179	133,845	19,334
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	8,960		8,960
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)	10,482		10,482
12	Advertising and promotion ....	23,827		23,827
13	Office expenses .......	12,019		12,019
14	Information technology ......	25,607		25,607
15	Royalties ..
16	Occupancy ...........
17	Travel ............	3,739	3,336	403
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	37,725		37,725
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	418,209	391,933	26,276
23	Insurance ...	37,745	37,745
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	UTILITIES	202,127	202,127
b	FERTILIZER & LANDSCAPIN	100,713	100,713
c	SUPPLIES	86,688	86,688
d	LAUNDRY & JANITORIAL	74,359	74,359
e	All other expenses	391,303	293,187	98,116
25	Total functional expenses. Add lines 1 through 24e	3,005,303	2,497,516	507,787	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 ........			281,449	1	278,985
2	Savings and temporary cash investments .........			94,137	2	816,843
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			241,153	4	274,956
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 ........			90,280	8	83,275
9	Prepaid expenses and deferred charges ......			63,582	9	10,594
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	11,153,580
b	Less: accumulated depreciation	10b	8,202,631	2,978,636	10c	2,950,949
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 ...............			21,752	14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 34)...			3,770,989	16	4,415,602

17	Accounts payable and accrued expenses .....	288,805	17	272,673
18	Grants payable ...		18
19	Deferred revenue .........	371,200	19	404,720
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 ..	2,052,293	23	188,732
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	0	25	63,136
26	Total liabilities. Add lines 17 through 25..	2,712,298	26	929,261

	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets	1,058,691	27	3,486,341
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 ...........	1,058,691	33	3,486,341
34	Total liabilities and net assets/fund balances ........	3,770,989	34	4,415,602

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 ....	5,562,441	3,661,240	1,901,201
c	Leasehold improvements			0
d	Equipment ....	3,764,875	2,925,153	839,722
e	Other .....	1,826,264	1,616,238	210,026
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				2,950,949

(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	28,140
STATE INCOME TAXES PAYABLE	34,996
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	63,136
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