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Data from public IRS Form 990 · ProPublica Nonprofit Explorer

WEST501(c)(7) · MEDIUMNAICS 713910EIN 39-0701670

Westmoor Country Club

Brookfield, WI · founded 1936

13 filings on recordFY 2011–2023medium confidence

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FY23 Total Revenue

$5.98M

▼ 8.8% YoY

FY23 Total Expenses

$5.72M

▼ 0.3% YoY

Operating Margin

4.3%

revenue minus expenses ÷ revenue

Employees

259

headcount as reported on filing

The Five-Year Picture

FY2019 — FY2023 · as filed

Revenue

$6.0M

▼ 7.2% / 5y

Expenses

$5.7M

▼ 11.7% / 5y

Total Assets

$13.0M

▲ 79.1% / 5y

Total Liabilities

$7.5M

▲ 81.3% / 5y

Year-on-year detail

from IRS Form 990

Line	FY19	FY20	FY21	FY22	FY23	Δ total
Revenue	$6.4M	$6.8M	$6.8M	$6.6M	$6.0M	-7.2%
Expenses	$6.5M	$5.5M	$5.5M	$5.7M	$5.7M	-11.7%
Net surplus	-$36K	$1.3M	$1.3M	$823K	$260K	-812.5%
Total assets	$7.2M	$8.9M	$8.9M	$9.2M	$13.0M	+79.1%
Total liabilities	$4.1M	$4.2M	$4.2M	$3.8M	$7.5M	+81.3%
Net assets	$3.1M	$4.7M	$4.7M	$5.4M	$5.5M	+76.1%

Officer & staff compensation

FY23 · from IRS Form 990

Officer · Employee	Reportable	Other
DANIEL MORN General Manager· 55h/wk	$271,571	$30,678
BENJAMIN LABARRE Golf Course Superintendent· 40h/wk	$148,602	$28,601
GREGORY SCHULTHEIS Beverage Manager· 40h/wk	$118,016	$13,640
ANN CEKOSH Chief Financial Officer· 40h/wk	$105,163	$20,845
ELIZABETH HOWARD DIRECTOR OF ADMINISTRATION· 40h/wk	$103,169	$10,071

+ 8 unpaid officers/directors as reported (DANIEL M KIERNAN, DAVID L SCHUELKE, HUGH AHN, +5 more)

Top contractors

FY23 · vendors paid $100k+ as reported

No contractors reported.

Revenue by activity

FY23 · dues, greens fees, dining, and other sources

Line item	Amount
MEMBERSHIP DUES	$5,032,536
GOLF, POOL AND TENNIS	$711,095

Balance sheet & capital

FY23 · IRS Form 990, Part X

Mortgages & notes payable

$1.1M

▲ $889K new borrowing

Net land, buildings & equipment

$10.9M

book value, net of depreciation

Facility age

56%

accumulated depreciation ÷ cost — higher = older plant

Debt over time

Mortgages & notes payable is the club’s reported long-term debt. A year-over-year rise typically signals a capital project being financed; a fall signals deleveraging. A dash marks a line the filing did not report — not a zero.

Operating expenses

FY23 · Form 990, Part IX

Insurance	$126,249
Occupancy	$243,236
Depreciation & depletion	$704,123
Office expenses	$13,742
Legal fees	$668
Accounting fees	$11,940
Other professional fees	$241,942

Selected functional-expense lines as itemized on Form 990, Part IX. A reported management-fee line indicates the club pays an outside management company. Lines the filing left blank are omitted.

Retirement & benefit plans

DOL Form 5500 · plan sponsors

WESTMOOR COUNTRY CLUB 401K RETIREMENT PLAN

pension · 59 participants · FY2024

Retirement and welfare plans the club sponsors, from its DOL Form 5500 filing. Listed providers are the recordkeepers, insurers, and advisors paid $5,000 or more (Schedule C) — the incumbent benefits vendors.

Seasonal labor

DOL OFLC · certified H-2B positions

Role	Wage floor (annualized)	Workers	Season
Waiters and Waitresses Brookfield, WI	$44K	4	Apr 2025 → Dec 2025
Bartenders Brookfield, WI	$44K	2	Apr 2025 → Dec 2025

Positions the club certified through the U.S. Department of Labor’s H-2B program — an independent, government wage floor for rank-and-file roles the Form 990 never itemizes. Decision-maker contact available to members →

WFounded in 1936, Westmoor Country Club reported $5.98M of revenue for FY23, at an operating margin of 4.3%. Revenue moved down 8.8% against the prior posted return. Every figure on this page is drawn from the club’s Form 990 as filed; a dash marks a value the filing did not report.

Source documents

▸ Form 990, FY2023 · period ending Sun Dec 31 2023 00:00:00 GMT+0000 (Coordinated Universal Time)

▸ Form 990, FY2022 · period ending Sat Dec 31 2022 00:00:00 GMT+0000 (Coordinated Universal Time)

▸ Form 990, FY2021 · period ending Fri Dec 31 2021 00:00:00 GMT+0000 (Coordinated Universal Time)

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