Great Oaks Country Club Inc in Rochester, Michigan (MI)

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Great Oaks Country Club Inc
Employer Identification Number (EIN)382274018
Name of OrganizationGreat Oaks Country Club Inc
Address777 Great Oaks Blvd, Rochester, MI 48307-1013
ActivitiesCountry club
SubsectionPleasure, Recreational, or Social Club
Ruling Date08/1980
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2012
Assets$5,000,000 to $9,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$6,713,089
Amount of Income$4,654,300
Form 990 Revenue Amount$4,654,300
National Taxonomy of Exempt Entities (NTEE)Recreation, Sports, Leisure, Athletics: Recreational, Pleasure, or Social Club


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Amount of income in 2012: $4,654,300
This organization: 

 $4,654,300
Other organizations performing similar types of work: 

 $3,264,933

Assets in 2012: $6,713,089
Great Oaks Country Club Inc: 

 $6,713,089
Other organizations performing similar types of work: 

 $4,146,183

Expenses in 2012: $4,346,655
This organization: 

 $4,346,655
Other organizations performing similar types of work: 

 $2,756,992

Income to expenses ratio in 2012: 1.1
This organization: 

 1.1
Other organizations performing similar types of work: 

 1.1

Number of employees in 2012: 235
This organization: 

 235
Other organizations performing similar types of work: 

 104

Employees paid over $100,000 in 2012: 1.3%
Great Oaks Country Club Inc: 

 1.3%
Other organizations performing similar types of work: 

 0.0%

Financial snapshot ($)

Revenue for 2012

Functional expenses for 2012

Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?Yes
Initiation fees and capital contributions$140,600
Gross receipts for public use of club facilities $553,350
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2012)
Total revenue$4,150,584
Contributions, Gifts, Grants and Other Similar Amounts$0
Program Service Revenue$2,713,565
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$0
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$1,084,633
Gross sales of inventory, less returns and allowances$2,027,839
Less: cost of goods sold$943,206
Miscellaneous Revenue$352,386
Statement of Functional Expenses (for 2012)
Total functional expenses$4,346,655
Compensation of current officers, directors, trustees, and key employees$0
Other salaries and wages$1,906,358
Payroll taxes$302,981
Professional fundraising services$0
Other$2,137,316
Balance Sheet (for 2012)
Total assets$7,188,965
Total liabilities$3,337,127
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$2,901,419
Unsecured notes and loans payable to unrelated third parties$0
Other$435,708
Total net assets or fund balances$3,851,838
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:Not provided
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$4,519,581$4,441,436$4,249,170$4,561,550$4,292,477$4,621,588$4,741,241$4,654,300
Contributions, gifts, grants, and similar amounts received$0$0$0$0$0$0$0$0
Contributions to donor advised funds$0$0
Direct public support$0$0$0$0$0$0$0$0
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$771,807$806,449$768,030$788,519$787,023$735,642$744,297$715,857
Membership dues and assessments$2,858,794$2,529,059$2,296,986$2,554,345$2,288,607$2,661,523$2,654,096$2,610,155
Interest on savings and temporary cash investments$71,429$30,954$8,347$3,890$3,493$4,433$6,448$6,709
Dividends and interest from securities$0$0$0$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$-39,437$31,182$-2,242$-43,724$-29,309$-2,688$0$5,909
Gross amount from sales of assets other than inventory$6,500$133,536$5,900$800$3,182$598$0$6,480
Less: cost or other basis and sales expenses$45,937$102,354$8,142$44,524$32,491$3,286$0$571
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$755,583$896,181$1,065,778$1,148,588$1,101,218$1,082,962$1,203,819$1,162,005
Gross sales of inventory, less returns and allowances$1,398,157$1,605,073$2,170,320$2,309,239$2,213,266$2,154,728$2,271,745$2,239,874
Less: cost of goods sold$642,574$708,892$1,104,542$1,160,651$1,112,048$1,071,766$1,067,926$1,077,869
Other revenue$101,405$147,611$112,271$109,932$141,445$139,716$132,581$153,665
Total expenses$3,905,955$4,375,470$4,559,700$4,600,786$4,608,597$4,828,109$5,046,167$4,950,566
Program services$0$0$0$0$0$0$0$0
Management and general$0$0$0$0$0$0$0$0
Fundraising$0$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$7,322,613$7,388,579$7,078,049$7,017,399$7,096,954$6,986,983$6,740,708$6,713,089
Excess or (deficit) for the year$613,626$65,966$-310,530$-39,236$-316,120$-206,521$-304,926$-296,266
Net assets or fund balances at beginning of year$6,708,987$7,322,613$7,388,579$7,078,049$7,017,399$7,096,954$6,986,983$6,740,708
Other changes in net assets or fund balances$0$0$0$-21,414$395,675$96,550$58,651$268,647
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$4,950,566$0$0$0
Grants paid from donor advised funds$0
Other grants and allocations$2,840
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$139,085$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$1,735,441$0$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$343,840$0$0$0
Payroll taxes$217,408$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$0$0$0$0
Legal fees$0$0$0$0
Supplies$146,445$0$0$0
Telephone$24,054$0$0$0
Postage and shipping$0$0$0$0
Occupancy$358,438$0$0$0
Equipment rental and maintenance$171,879$0$0$0
Printing and publications$26,796$0$0$0
Travel$0$0$0$0
Conferences, conventions, and meetings$13,373$0$0$0
Interest$368,385$0$0$0
Depreciation, depletion, etc.$629,704$0$0$0
Other expenses not covered above$772,878$0$0$0
Balance Sheets
20002001200220032004200520062007
Total assets$11,064,984$11,860,675$11,292,156$11,309,321$11,221,879$12,842,538$13,028,826$12,386,479
Cash - non-interest-bearing$261,798$386,141$142,526$146,877$213,998$128,489$288,736$318,536
Savings and temporary cash investments$878,606$534,474$542,697$446,587$89,954$19,262$57,461$64,097
Accounts receivable less allowance for doubtful accounts$434,602$410,301$459,389$780,289$593,465$695,142$635,528$605,760
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$43,723$50,234$146,654$141,784$161,079$207,580$170,199$171,378
Prepaid expenses and deferred charges$326,395$359,598$233,750$199,616$185,625$228,484$274,126$162,792
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$97,000$114,750$82,933$82,933
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$9,119,860$10,119,927$9,767,140$9,594,168$9,880,758$11,448,831$11,519,843$10,980,983
Other assets, including program-related investments$0$0$0$0$0$0$0$0
Total liabilities$3,742,371$4,472,096$4,214,107$4,291,922$4,124,925$5,855,555$6,288,118$5,673,390
Accounts payable and accrued expenses$483,891$277,524$218,012$395,400$327,922$671,131$622,272$214,257
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$62,173$61,393$64,403$61,998$57,979$84,350$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$2,948,722$3,938,920$3,834,297$3,722,904$3,604,977$4,994,579$5,444,348$5,206,403
Other liabilities$309,758$193,479$100,405$109,215$130,028$131,866$137,148$252,730
Total liabilities and net assets/fund balances$11,064,984$11,860,675$11,292,156$11,309,321$11,221,879$12,842,538$13,028,826$12,386,479
Total net assets or fund balances$7,322,613$7,388,579$7,078,049$7,017,399$7,096,954$6,986,983$6,740,708$6,713,089
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$4,519,581$4,441,436$4,249,170$4,561,550$4,292,477$4,621,588$4,741,241$4,654,300
Total revenue, gains, and other support per audited financial statements$4,164,463$4,499,314$4,981,378$5,142,416$5,081,390$5,781,412$5,876,387$5,787,076
Other expenses$0$0$0$0$395,675$96,550$76,375$62,997
Net unrealized gains on investments$0$0$0$0$0$0$0$5,147
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$395,675$96,550$76,375$57,850
Other revenue$355,118$-57,878$-732,208$-580,866$-393,238$-1,063,274$-1,058,771$-1,069,779
Investment expenses$0$0$0$0$0$0$0$0
Other$355,118$-57,878$-732,208$-580,866$-393,238$-1,063,274$-1,058,771$-1,069,779
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$3,905,955$4,375,470$4,559,700$4,600,786$4,608,597$4,828,109$5,046,167$4,950,566
Total expenses and losses per audited financial statements$4,138,114$4,542,323$5,135,726$5,214,007$5,132,240$5,891,383$6,122,662$6,020,345
Other revenue$635,144$702,912$1,096,733$1,150,971$1,100,323$1,063,274$1,076,495$1,069,779
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$635,144$702,912$1,096,733$1,150,971$1,100,323$1,063,274$1,076,495$1,069,779
Other expenses$402,985$536,059$520,707$537,750$576,680$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$402,985$536,059$520,707$537,750$576,680$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$126,670$6,415$6,000
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings12
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$548,649
Gross receipts for public use of club facilities$544,536
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200669
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$392,954$0$4,261,346
Program service revenue
Program service revenue 1Golf courses and country clubs$87,65400$0$537,941
Program service revenue 2000000$000$0$63,658
Program service revenue 3000000$000$0$18,514
Program service revenue 4Advertising and related services$8,09000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$2,610,155
Interest on savings and temporary cash investmentsInvestment activities of section 501(c)(7), (9), or (17) organizations$6,70900$0$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$5,909
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventoryFull-service restaurants$290,50100$0$871,504
Other revenue000000$000$0$153,665
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
19992000200120022003200420052006
Total$0$0$0$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0$0$0$0
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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1Womans Athletic Club Of Chicago626 N Michigan Ave, Chicago, IL 60611-2807IL1944-10$7,160,394
2Westwood Country Club CoPO BOX 16459, Rocky River, OH 44116-0459OH1940-12$7,053,364
3Woodlands Club39 Woods Rd, Falmouth, ME 04105-1153ME1987-01$6,871,056
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7Smokey Cottages Association2002 Anthony Dr, Schenectady, NY 12303NY1975-05$38,080
8Toastmasters International14111 Middlebelt Rd, Livonia, MI 48154-4539MI1945-05$0
9Toastmasters International28615 Grandon, Livonia, MI 48150MI1945-05$0
10Toastmasters International43851 Leeann Ln, Canton, MI 48187-2812MI1945-05$0
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13Toastmasters International5027 Carnaby Dr, Troy, MI 48085-3433MI1945-05$0
14Toastmasters International200 N Grand Avenue, Lansing, MI 48901-7990MI1945-05$0
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Number of organizations performing similar types of work
Alaska3
Alabama17
Arkansas11
Arizona47
California229
Colorado25
Connecticut61
District of Columbia21
Delaware15
Florida133
Georgia62
Hawaii9
Iowa26
Idaho6
Illinois116
Indiana39
Kansas20
Kentucky14
Louisiana22
Massachusetts81
Maryland57
Maine14
Michigan75
Minnesota29
Missouri42
Mississippi9
Montana2
North Carolina71
North Dakota5
Nebraska9
New Hampshire8
New Jersey72
New Mexico13
Nevada13
New York148
Ohio84
Oklahoma12
Oregon25
Pennsylvania118
Rhode Island16
South Carolina28
South Dakota3
Tennessee28
Texas122
Utah11
Virginia81
Vermont5
Washington58
Wisconsin30
West Virginia5
Wyoming5
International1
Total2,156

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