Biltmore Country Club

Not tax-deductible

N Barrington, IL501(c)(7)Since 1926EIN 36-0808090Revenue $6.5M in FY2024

On file with the IRSbiltmore-cc.com160 Biltmore Dr, 60010-2002 · N Barrington, ILTax-exempt since Aug 1937

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Operation of an eighteen hole golf course, restaurant and other recreational facilities for the enjoyment and social benefit of the club's membership.

Run by 9 volunteers and 196 employees.
Mission: Form 990 Part I, line 1 · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $473K a year · 8% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$814K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$3.7M
30% of total assets
Looks good: liabilities are 30% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.5M
+7% vs prior year
Spent
$6.4M
To programs
0%
Net assets
$8.7M
By yearFY2020–FY2024
Revenue
$6.5M
FY2024▲ +7%
Tap a bar for its year
Revenue by fiscal year
FY2020$5.2M
FY2021$5.9M
FY2022$5.7M
FY2023$6.1M
FY2024$6.5M
Expenses
$6.4M
FY2024▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.6M
FY2021$4.9M
FY2022$5.3M
FY2023$5.9M
FY2024$6.4M
Net assets
$8.7M
FY2024▲ +1%
Tap a bar for its year
Net assets by fiscal year
FY2020$6.9M
FY2021$7.9M
FY2022$8.4M
FY2023$8.6M
FY2024$8.7M

From the FY2024 Form 990 (year ending October 2024) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1937.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

15 people listed on the 990; $814K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Director of Golf
$178,475Pt VII · Sec A
Groundskeeper
$175,312Pt VII · Sec A
General Manager
$167,082Pt VII · Sec A
Controller
$156,131Pt VII · Sec A
$136,796Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Brian Thompson———$197,655$190,824
Greg Pappas—$188,668$182,978$155,745—
David Burdick$178,475$146,968———
Wyatt Byrd$175,312$166,171$151,895$118,776—
Belisario Castillo$167,082————
Jeff Callen$156,131————
Gregory Pappas————$154,560
Charles Goss——$139,675$128,808$120,897

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Operates a golf course, restaurant, and recreational facilities for members' enjoyment and social benefit.

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Provided by the organization

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1 program · in their own filed words · FY2023
01

Golf program, other sports, recreation, dining and clubhouse facilities which serve all resident and distinguished members.

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$6.5M
Ln 12
Fees for servicesLn 2g$6.5M
Investment incomeLn 3$137K
Money outPt IX
$6.4M
Ln 25
Owns and owesPt X
$8.7M
net assets · Ln 32
Cash and savingsLn 1–2$923K
Total assetsLn 16$12.4M
LiabilitiesLn 26$3.7M
PeoplePt VI, VII
15
listed · VII A
PaidVII A5
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$6.5M
Investment incomeLn 3$137K
Gains on assetsLn 7−$542
Total revenueLn 12$6.5M
Assets in detailPt X, end of year
CashLn 1$0
SavingsLn 2$923K
Cash and savings togetherLn 1–2$923K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$8.0M
Other assetsLn 15$287K
Total assetsLn 16$12.4M
LiabilitiesLn 26$3.7M
Net assetsLn 32$8.7M
OperationsPt I, VI
EmployeesI 5196
VolunteersI 69
Fiscal year endsHeaderOctober
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$2.0M$923K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$7.7M$8.0M
Total assetsLn 16$12.8M$12.4M
LiabilitiesLn 26$4.1M$3.7M
Net assetsLn 32$8.6M$8.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$384K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$2.4M
Pension plan contributionsLn 8$44K
Other employee benefitsLn 9$303K
Payroll taxesLn 10$291K
Management feesLn 11a$0
Legal feesLn 11b$6K
Accounting feesLn 11c$20K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$38K
Advertising and promotionLn 12$0
Office expensesLn 13$46K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$253K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$71K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$929K
InsuranceLn 23$178K
Other expenses (24a–d)Ln 24$1.1M
All other expensesLn 24e$287K
Total functional expensesLn 25$6.4M$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $6.5M$6.4M$125K$8.7M 990 PDF
FY2023 $6.1M$5.9M$222K$8.6M 990 PDF
FY2022 $5.7M$5.3M$336K$8.4M 990 PDF
FY2021 $5.9M$4.9M$1.0M$7.9M 990 PDF
FY2020 $5.2M$4.6M$668K$6.9M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $6,538,858 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $6,205,438$6,463,676
I-10 Investment incomePrior year −$108,311$137,187
I-11 Other revenuePrior year $21,583−$62,005
I-12 Total revenuePrior year $6,118,710$6,538,858
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $3,167,741$3,464,474
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $2,737,268$2,948,901
I-18 Total expensesPrior year $5,905,009$6,413,375
I-19 Revenue less expensesPrior year $213,701$125,483
Part VI · Governance 9 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $6,538,858 across 8 lines filed
Lines not itemized here account for −$56,204 of total revenue; see the IRS return.
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,404,357 · Unrelated business $53,518$6,457,875
VIII-3 Investment incomeUnrelated business $137,729$137,729
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission −$542−$542
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $6,385,279 · Unrelated business $153,579$6,538,858
Part IX · Statement of functional expenses $6,413,375 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$384,144
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$2,441,986
IX-8 Pension plan contributions$43,842
IX-9 Other employee benefits$303,320
IX-10 Payroll taxes$291,182
IX-11a Management fees$0
IX-11b Legal fees$6,000
IX-11c Accounting fees$20,150
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$37,598
IX-12 Advertising and promotion$0
IX-13 Office expenses$46,249
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$252,940
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$70,970
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$929,064
IX-23 Insurance$178,000
IX-24 Other expenses (24a–d)$1,121,021
IX-24e All other expenses$286,909
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$6,413,375
Part X · Balance sheet $12,431,486 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $83,993$0
X-2 Savings and temporary cash investmentsStart of year $1,960,136$922,566
X-3 Pledges and grants receivableStart of year −$54,646$0
X-4 Accounts receivableStart of year $2,513,875$2,970,595
X-8 Inventories for sale or useStart of year $165,199$157,319
X-9 Prepaid expenses and deferred chargesStart of year $132,520$60,469
X-10c Land, buildings and equipment, netStart of year $7,703,227$8,033,973
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $262,176$286,564
X-16 Total assetsStart of year $12,766,480$12,431,486
X-17 Accounts payable and accrued expensesStart of year $891,972$477,460
X-19 Deferred revenueStart of year $1,435,709$1,607,868
X-25 Other liabilitiesStart of year $188,886$250,800
X-26 Total liabilitiesStart of year $4,120,913$3,697,962
X-27 Net assets without donor restrictionsStart of year $8,645,567$8,733,524
X-32 Total net assets or fund balancesStart of year $8,645,567$8,733,524
X-33 Total liabilities and net assetsStart of year $12,766,480$12,431,486
Part XI · Reconciliation of net assets $8,733,524 net assets at year end
XI-1 Total revenue$6,538,858
XI-2 Total expenses$6,413,375
XI-3 Revenue less expenses$125,483
XI-4 Net assets at start of year$8,645,567
XI-9 Other changes in net assets−$37,526
XI-10 Net assets at end of year$8,733,524

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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