CRAMER MOUNTAIN CLUB INC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- CRAMER MOUNTAIN CLUB INC (EIN 46-4495308)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-10-23
- IRS object ID
- 202002979349301040
- Schema version
- 2019v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-10-23T14:19:28-05:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 561056216 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCCANNON ROGERS DRISCOLL & ASSOC LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 339 | AddressLine1Txt |
| City | GASTONIA | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 280530339 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 464495308 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE CRAMER MOUNTAIN CLUB INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CRAM | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 HIDDEN PASTURES DRIVE | AddressLine1Txt |
| City | CRAMERTON | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28032 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEN GORDON | PersonNm |
| Person Title | BOARD MEMBER | PersonTitleTxt |
| Signature | 2020-10-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | STEPHEN B DRISCOLL | PreparerPersonNm |
| PTIN | P01233027 | PTIN |
| Phone | 7048670264 | PhoneNum |
| Preparation | 2020-10-14 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 66.193.79.130 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-10-23 | IPDt |
| IP Tm | 14:19:28 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 64899C84AF06F27FCD0CEA3417A46A334E235D3E | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 64899C84AF06F27FCD0CEA3417A46A334E235D3E | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-04-22 16:20:28Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KEN GORDON | PrincipalOfficerNm |
| Gross Receipts | $1,334,760 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 32 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $135,823 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,514,241 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,334,679 | CYProgramServiceRevenueAmt |
| PY Investment Income | $147 | PYInvestmentIncomeAmt |
| CY Investment Income | $81 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,514,388 | PYTotalRevenueAmt |
| CY Total Revenue | $1,334,760 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $639,056 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $737,821 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,176,245 | PYOtherExpensesAmt |
| CY Other Expenses | $1,211,960 | CYOtherExpensesAmt |
| PY Total Expenses | $1,815,301 | PYTotalExpensesAmt |
| CY Total Expenses | $1,949,781 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$300,913 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$615,021 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,999,456 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,957,204 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $154,261 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $514,489 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,845,195 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,442,715 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | GOLF OPERATIONS - APPROXIMATELY 300 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | 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 450. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | Yes (true) | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (true) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | false | ScheduleORequiredInd |
| IRP Document | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 32 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAUL STROMAN | PersonNm |
| Phone | 7048794888 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 HIDDEN PASTURES DRIVE | AddressLine1Txt |
| City | CRAMERTON | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28032 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| RICK HARGIS | ||||||
| PRESIDENT | 16.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ASHLEY DAUGHTRIDGE | ||||||
| VICE PRESIDE | 8.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LEIGH BLAIR | ||||||
| TREASURER | 8.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KRISTIN MAJOR | ||||||
| SECRETARY | 8.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DON DOCTOR | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SHANNON IRISH | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| GINA FLOWERS | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| NICOLE WILLS | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KEN GORDON | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | BusinessBusinessCd | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES | $849,833 | $849,833 | ||
| GOLF REVENUE | $327,747 | $327,747 | ||
| GOLF REVENUE - OUTINGS | $135,823 | 713910 | $135,823 | |
| SPORTS SOCIAL REVENUE | $11,526 | $11,526 | ||
| OTHER FEES | $9,750 | $9,750 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,334,679 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $81 | TotalRevenueColumnAmt |
| Exclusion | $81 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,334,760 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,198,856 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $135,823 | UnrelatedBusinessRevenueAmt |
| Exclusion | $81 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $634,549 | TotalAmt |
| Management And General | $634,549 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,589 | TotalAmt |
| Management And General | $49,589 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,683 | TotalAmt |
| Management And General | $53,683 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,665 | TotalAmt |
| Management And General | $66,665 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,611 | TotalAmt |
| Management And General | $32,611 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,647 | TotalAmt |
| Management And General | $8,647 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,223 | TotalAmt |
| Management And General | $10,223 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $296,110 | TotalAmt |
| Management And General | $296,110 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,522 | TotalAmt |
| Management And General | $4,522 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,792 | TotalAmt |
| Management And General | $6,792 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $204,223 | TotalAmt |
| Management And General | $204,223 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,315 | TotalAmt |
| Management And General | $22,315 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| COURSE LEASE | $136,860 | $136,860 |
| COURSE SUPPLIES | $129,184 | $129,184 |
| GOLF CART LEASE | $94,913 | $94,913 |
| MAINTENANCE SUPPLIES | $34,521 | $34,521 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $164,374 | TotalAmt |
| Program Services | $100,065 | ProgramServicesAmt |
| Management And General | $64,309 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,949,781 | TotalAmt |
| Program Services | $495,543 | ProgramServicesAmt |
| Management And General | $1,454,238 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,991 | BOYAmt |
| EOY | $19,507 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $347,338 | BOYAmt |
| EOY | $316,503 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,538,831 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $925,627 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,529,137 | BOYAmt |
| EOY | $1,613,204 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,990 | BOYAmt |
| EOY | $7,990 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,999,456 | BOYAmt |
| EOY | $1,957,204 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,476 | BOYAmt |
| EOY | $85,633 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,785 | BOYAmt |
| EOY | $47,315 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $168,382 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $213,159 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $154,261 | BOYAmt |
| EOY | $514,489 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,835,355 | BOYAmt |
| EOY | $3,047,896 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$990,160 | BOYAmt |
| EOY | -$1,605,181 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,845,195 | BOYAmt |
| EOY | $1,442,715 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,999,456 | BOYAmt |
| EOY | $1,957,204 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$615,021 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $212,541 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $12,500 | InvestmentCostOrOtherBasisAmt |
| Book Value | $12,500 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $38,300 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $4,788 | DepreciationAmt |
| Book Value | $33,512 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $1,871,739 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $481,991 | DepreciationAmt |
| Book Value | $1,389,748 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $569,098 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $405,240 | DepreciationAmt |
| Book Value | $163,858 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $47,194 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $33,608 | DepreciationAmt |
| Book Value | $13,586 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,613,204 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PREPAID DUES | Desc |
| Amt | $213,159 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $213,159 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $1,334,760 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $1,334,760 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,334,760 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,949,781 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,949,781 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,949,781 | TotalExpensesPerForm990Amt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DMD INVESTORS | PersonNm |
| Relationship With Org | BOARD&EQUITY MEMBER | RelationshipWithOrgTxt |
| Loan Purpose | PURCHASE OF GOLF EQUIPMENT | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $359,436 | OriginalPrincipalAmt |
| Balance Due | $47,315 | BalanceDueAmt |
| Default | false | DefaultInd |
| Board Or Committee Approval | Yes (true) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (true) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $47,315 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| DMD INVESTORS | |||
| CLUB MEMBER | $136,860 | MONTHLY LEASE | false |
| CMC HOLDINGS | |||
| CLUB MEMBERS | $123,807 | MONTH LEASE | false |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART V | FormAndLineReferenceDesc |
| Explanation | IN 2014, CMC PURCHASED THE SPORT SOCIAL FACILITIES AND 8 ACRES OF LAND FROM DMD INVESTORS, LLC FOR 50,000. DMD IS OWNED BY DON DOCTOR, A DIRECTOR AT THAT TIME AND A MEMBER OF THE CLUB. IN 2015, CMC PURCHASED GOLF EQUIPMENT FROM DMD INVESTORS FOR 359,436 ON A 5 YEAR NOTE. DON IS A CURRENT BOARD MEMBER, WITH A 3 YEAR TERM RUNNING JUNE 2018 - MAY 2021. 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. DON DOCTOR AND ERIC VARGOSKO ARE PARTNERS IN CML HOLDINGS, LLC. CML HOLDINGS, LLC OWNS A BUILDING IN THE CRAMER MOUNTAIN COMMUNITY. THE CLUB LEASES ITS PRO SHOP AND LOCKER ROOMS FROM CML HOLDINGS, LLC. BASE RENT IS 7,100 AND IMPROVEMENT RENT IS 3,287 PER MONTH FOR THE PRO SHOP AND LOCKER ROOMS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 2 | CML HOLDINGS CML HOLDINGS DIRECTOR CLUB MEMBER LANDLORD-PRO SHOP/LOCKER ROOM DMD INVESTORS DIRECTOR LANDLORD-GOLF COURSE DMD INVESTORS DIRECTOR LENDER-LOAN FOR GOLF EQUIPMENT |
| FORM 990, PAGE 6, PART VI, LINE 6 | THE ORGANIZATION HAS 211 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 COMMITTE AND THE BOARD OF DIRECTORS REVIEWS 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 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| FORM 990, PART XI, LINE 9 | INITIATION FEES 212,541 |