2025-04-25T14:03:56-04:00 2024-12-31 561056216 MCCANNON ROGERS DRISCOLL & ASSOC LLP PO BOX 339 GASTONIA NC 280530339 990 2024-01-01 464495308 THE CRAMER MOUNTAIN CLUB INC CRAM 102 HIDDEN PASTURES DRIVE STE 103 CRAMERTON NC 28032 JOHN FORGAN PRESIDENT 7045765434 2025-04-15 true false VICTORIA LEIGH BLAIR P01463769 7048670264 2025-04-16 X 2024 2025-03-06 01:10:19Z JOHN FORGAN 100 HIDDEN PASTURES DR CRAMERTON NC 28032 4406424 false X WWW.CRAMERMOUNTAINCLUB.COM X 2014 NC THE MISSION OF THE CRAMER MOUNTAIN CLUB IS TO PROVIDE AND PROPERLY MAINTAIN OUTSTANDING AMENITIES, ACTIVITIES, AND SERVICES WHICH ARE DESIGNED TO MEET OR EXCEED THE EXPECTATION OF ITS DIVERSE AND ACTIVE MEMBERSHIP. 7 7 118 50 123150 0 2937537 3556723 3947 2925 515646 274323 3457130 3833971 0 0 1628450 1746151 0 0 1621953 1863487 3250403 3609638 206727 224333 3191106 3342937 1178038 1105536 2013068 2237401 THE MISSION OF THE CRAMER MOUNTAIN CLUB IS TO PROVIDE AND PROPERLY MAINTAIN OUTSTANDING AMENITIES, ACTIVITIES, AND SERVICES WHICH ARE DESIGNED TO MEET OR EXCEED THE EXPECTATION OF ITS DIVERSE AND ACTIVE MEMBERSHIP. false false GOLF OPERATIONS - APPROXIMATELY 400 MEMBERS WHO PAY GOLF MEMBERSHIP DUES AND PARTICIPATE IN GOLF PROGRAMS AND RELATED FEES. MEMBERS ARE ENCOURAGED TO ACTIVELY PARTICIPATE IN GOLF COMMITTEES, TO HELP ENSURE PROPER COURSE MAINTENANCE, PROGRAMMING AND CLUB GROWTH. SPORTS SOCIAL OPERATIONS - INCLUDES ALL GOLF MEMBERS AS WELL AS MEMBERS WHO PAY FOR ACCESS TO THE HOSPITALITY, POOL AND TENNIS OPERATIONS OF THE CLUB. TOTAL MEMBERSHIP IS APPROXIMATELY 550. false false false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true false true false false false false false false false false true 24 0 true 118 true true true false false false false 482999 120225 false false false X 7 7 false false false false true true true true true false false true true true true true true true true false X SCOTT BRANNAN 7048794888 100 HIDDEN PASTURES DRIVE CRAMERTON NC 28032 X JOHN FORGAN PRESIDENT 10.00 X X 0 0 0 ALEX BRYANT VICE PRESIDE 10.00 X X 0 0 0 BRAD DRURY SECRETARY 5.00 X X 0 0 0 PAUL RUNDZIEHER TREASURER 10.00 X X 0 0 0 RONNIE PAYNE BOARD MEMBER 5.00 X 0 0 0 ANDY MERCER BOARD MEMBER 5.00 X 0 0 0 ALAN HYMAN BOARD MEMBER 5.00 X 0 0 0 false false false MEMBERSHIP DUES 713910 2048653 2048653 GOLF REVENUE 713910 803908 803908 INITIATION FEES 713910 482999 482999 GOLF REVENUE OUTINGS 713910 120225 120225 SPORTS SOCIAL REVENUE 713910 72138 72138 28800 28800 3556723 2925 2925 846776 572453 274323 274323 3833971 3710821 123150 1511705 1257654 254051 95408 80618 14790 139038 117067 21971 121078 73178 47900 6648 6648 53619 53619 53561 53561 50487 50487 283522 283522 834 834 40281 816 39465 179788 17869 161919 58083 58083 GOLF COURSE OPERATIONS 532997 532997 EVENTS 130192 92595 37597 LEASE EXPENSE 127177 113362 13815 REPAIRS 115081 80309 34772 110139 110139 3609638 2483252 1126386 0 382965 483906 748345 686504 64780 70875 13731 11405 3761524 1671277 1973295 2090247 7990 3191106 3342937 163048 95382 435330 399460 553291 538931 26369 71763 1178038 1105536 X 4141513 4624512 -2128445 -2387111 2013068 2237401 3191106 3342937 224333 X true X false true false 12500 12500 858787 68468 790319 1947927 952019 995908 942310 650790 291520 2090247 X 3833971 3833971 3833971 3609638 3609638 3609638 SCHEDULE D, PAGE 3, PART X THE CLUB ACCOUNTS FOR TAX UNCERTAINTIES BASED ON A MORE LIKELY THAN NOT RECOGNITION THRESHOLD WHEREBY TAX BENEFITS ARE ONLY RECOGNIZED WHEN THE CLUB BELIEVES THEY HAVE A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS EVALUATED ALL THE CLUBS TAX POSITIONS AND DETERMINED THAT IT HAD NO MATERIAL UNCERTAIN INCOME TAX POSITIONS AS OF DECEMBER 31, 2024. DMD INVESTORS CLUB MEMBER MONTHLY LEASE false DMD INVESTORS CLUB MEMBER MONTHLY LEASE false SCHEDULE L, PART V IN JUNE 2014, CMC PURCHASED THE SPORT SOCIAL FACILITIES AND 8 ACRES OF LAND FROM DMD INVESTORS, LLC FOR 50,000. IN JUNE 2024, THE CLUB PURCHASED THE PRO SHOP AND LOCKER ROOM FACILITIES FOR FROM DMD INVESTORS, LLC FOR 658,970. DMD IS OWNED BY DON DOCTOR, A FORMER DIRECTOR AND MEMBER OF THE CLUB. CMC ENTERED INTO A LEASE AGREEMENT WITH DMD INVESTORS FOR THE GOLF COURSE AND CART BARN. LEASE ON THE GOLF COURSE WAS BASED ON 4% OF THE COST INVESTED IN THE PROPERTY AND IMPROVEMENTS WITH A PURCHASE OPTION AT COST. THE MONTHLY LEASE AMOUNT IS 11,405. THE LEASE WAS IN PLACE FROM JUNE 2014 THROUGH MARCH 2025, AT WHICH TIME THE CLUB PURCHASED THE COURSE. FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS SERVE AS BOARD MEMBERS AND COMMITTEE MEMBERS. THEY ALSO ASSIST IN PLANNING AND EXECUTING MEMBER EVENTS. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS 251 EQUITY MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A THE EQUITY MEMBERS ELECT THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 7B ANY INDEBTEDNESS IN EXCESS OF 200,000 MUST BE APPROVED BY A MAJORITY OF ALL OF THE MEMBERS OF THE BOARD OF DIRECTORS AND A MAJORITY OF THE VOTES CAST BY THE EQUITY MEMBERS AT A PROPERLY CALLED MEETING WHERE QUORUM EXISTS. FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS REVIEW THE FORM 990 BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C REVIEWED EACH YEAR WHEN NEW BOARD MEMBERS ARE ELECTED. MEMBERS WITH CONFLICTS OF INTEREST REQUIRED TO DISCLOSE CONFLICTS AT THAT TIME OR LATER, AS THEY MAY ARISE. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD REVIEW AND DETERMINES COMPENSATION OF TOP MANAGEMENT. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD REVIEWS AND DETERMINES COMPENSATION OF GENERAL MANAGERS. FORM 990, PAGE 6, PART VI, LINE 19 PHYSICAL REVIEW PREMITTED BY REQUEST.