ELK RIVER CLUB: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: ELK RIVER CLUB (EIN 56-1379343)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-08-27
IRS object ID: 202642399349300409
Schema version: 2025v4.2
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
Form 990
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-08-27T09:42:08+00:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	440160260	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	FORVIS MAZARS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	ONE OAK ST SUITE 300	AddressLine1Txt
City	ASHEVILLE	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28801	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2025-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	561379343	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ELK RIVER CLUB	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ELKR	BusinessNameControlTxt
Phone	8288989773	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1000 CLUBHOUSE DRIVE	AddressLine1Txt
City	BANNER ELK	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28604	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TONI LITTLETON	PersonNm
Person Title	ASSISTANT SECRETARY	PersonTitleTxt
Phone	8288989773	PhoneNum
Signature	2026-08-27	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	AMY BIBBY	PreparerPersonNm
PTIN	P00445891	PTIN
Phone	8282542254	PhoneNum
Preparation	2026-08-07	PreparationDt

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MARK WRIGHT	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1000 CLUBHOUSE DRIVE	AddressLine1Txt
City	BANNER ELK	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28604	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$14,565,297	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	ELKRIVERCLUBNC.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1982	FormationYr
Legal Domicile State	NC	LegalDomicileStateCd
Activity Or Mission	PRIVATE SOCIAL CLUB OPERATING FOR THE RECREATIONAL AND SOCIAL PURPOSES OF ITS MEMBERS.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	106	TotalEmployeeCnt
Total Volunteers	59	TotalVolunteersCnt
Total Gross UBI	$221,179	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$158,966	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$10,086,961	PYProgramServiceRevenueAmt
CY Program Service Revenue	$13,812,185	CYProgramServiceRevenueAmt
PY Investment Income	-$2,605,592	PYInvestmentIncomeAmt
CY Investment Income	$145,469	CYInvestmentIncomeAmt
PY Other Revenue	$1,590,183	PYOtherRevenueAmt
CY Other Revenue	$409,432	CYOtherRevenueAmt
PY Total Revenue	$9,071,552	PYTotalRevenueAmt
CY Total Revenue	$14,367,086	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,608	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,683	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$4,250,922	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,402,780	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,606,387	PYOtherExpensesAmt
CY Other Expenses	$5,352,231	CYOtherExpensesAmt
PY Total Expenses	$8,858,917	PYTotalExpensesAmt
CY Total Expenses	$9,756,694	CYTotalExpensesAmt
PY Revenues Less Expenses	$212,635	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$4,610,392	CYRevenuesLessExpensesAmt
Total Assets BOY	$26,257,406	TotalAssetsBOYAmt
Total Assets EOY	$34,701,516	TotalAssetsEOYAmt
Total Liabilities BOY	$2,937,316	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$6,771,034	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$23,320,090	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$27,930,482	NetAssetsOrFundBalancesEOYAmt
Mission	SOCIAL CLUB PROVIDING RECREATIONAL FACILITIES INCLUDING GOLF, TENNIS, EQUESTRIAN, SWIMMING, FITNESS, DINING, AND SOCIAL ACTIVITIES.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	OPERATION OF CLUBHOUSE, DINING ROOM, EQUESTRIAN CENTER, SPA, AND LOUNGE FOR THE BENEFIT OF ITS MEMBERS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	OPERATION OF GOLF COURSE FOR THE BENEFIT OF ITS MEMBERS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	OPERATION OF TENNIS FACILITY AND POOL FOR THE BENEFIT OF ITS MEMBERS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$0	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
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	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	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	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	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
Transaction With Control Ent	false	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	48	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	106	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
Initiation Fees And Cap Contri	$8,045,942	InitiationFeesAndCapContriAmt
Gross Receipts For Public Use	$216,504	GrossReceiptsForPublicUseAmt
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	false	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
Policies Reference Chapters	false	PoliciesReferenceChaptersInd
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
Written Policy Or Procedure	false	WrittenPolicyOrProcedureInd
States Where Copy Of Return Is Fld	NC	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TONI LITTLETON	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8288989773	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1000 CLUBHOUSE DRIVE	AddressLine1Txt
City	BANNER ELK	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28604	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
GREG BOEHLING
SECRETARY	25.0	Yes (X)	Yes (X)	$0	$0	$0
MARK WRIGHT
PRESIDENT	15.0	Yes (X)	Yes (X)	$0	$0	$0
ROBERT HARRIS
TREASURER	1.5	Yes (X)	Yes (X)	$0	$0	$0
ROBERT HAWTHORNE
VICE-PRESIDENT	8.0	Yes (X)	Yes (X)	$0	$0	$0
CARY GREEN
DIRECTOR	1.0	Yes (X)		$0	$0	$0
CHRISTINE BROWN
DIRECTOR	1.0	Yes (X)		$0	$0	$0
GAYLE MCALISTER
DIRECTOR	1.0	Yes (X)		$0	$0	$0
GREY WINFIELD
DIRECTOR	1.5	Yes (X)		$0	$0	$0
STEVE HARVILLE
DIRECTOR	5.0	Yes (X)		$0	$0	$0
TONI LITTLETON
GENERAL MANAGER	60.0		Yes (X)	$285,307	$0	$0
DAVID AMBROSE
DIRECTOR OF GOLF	50.0			$176,479	$0	$0	Yes (X)
ALEXANDRA BURRIS
FITNESS DIRECTOR	40.0			$137,118	$0	$0		Yes (X)
JAMES JONES
ASSISTANT SUPERINTENDENT	55.0			$192,947	$0	$0		Yes (X)
LEMAR MELTON
ASSISTANT SUPERINTENDENT	55.0			$106,831	$0	$0		Yes (X)
WAYAN SUTRIASA
EXECUTIVE CHEF	50.0			$142,720	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,041,402	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	6	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	Address Line2ContractorAddress/USAddress/AddressLine2Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
GREEN TEE GOLF INC
2801 WASHINGTON RD SUITE 107	BOX 253	AUGUSTA	GA	30909	GOLF COURSE CONSTRUCTION	$5,064,207
HOWELL CONSTRUCTION
PO BOX 724		LINVILLE	NC	28646	CLUBHOUSE CONSTRUCTION	$1,420,549
GOLF AGRONOMICS
2165 17TH STREET		SARASOTA	FL	34234	SAND FOR COURSE CONSTRUCTION	$920,629
M&M CONSTRUCTION
PO BOX 695		BANNER ELK	NC	28604	DRAINAGE & OTHER COURSE REPAIRS	$849,969
PRO GREEN
PO BOX 369		MORGANTON	NC	28680	SEED & SOD FOR GOLF COURSE	$625,562

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	25	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
MEMBERSHIP DUES/FEES	713910	$11,864,710	$11,864,710
DINING ROOM SALES	713910	$1,513,969	$1,458,415	$55,554
GOLF OPERATIONS	713910	$41,595	$40,632	$963
EQUESTRIAN OPERATIONS	713910	$219,867	$219,867
TOURNAMENTS	713910	$7,861	$7,861

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$164,183	TotalRevenueColumnAmt
Related Or Exempt Func Income	$164,183	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$13,812,185	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$164,662	TotalRevenueColumnAmt
Unrelated Business Revenue	$164,662	UnrelatedBusinessRevenueAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Personal	$23,625	PersonalAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$23,625	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,625	TotalRevenueColumnAmt
Related Or Exempt Func Income	$23,625	RelatedOrExemptFuncIncomeAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	-$19,193	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$0	SecuritiesAmt
Other	$19,193	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$19,193	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$19,193	RelatedOrExemptFuncIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$288,576	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$217,404	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$71,172	TotalRevenueColumnAmt
Related Or Exempt Func Income	$71,172	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	INSURANCE REIMBURSEMENTS	Desc
Business	900099	BusinessCd
Total Revenue Column	$314,635	TotalRevenueColumnAmt
Related Or Exempt Func Income	$314,635	RelatedOrExemptFuncIncomeAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$314,635	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$14,367,086	TotalRevenueColumnAmt
Related Or Exempt Func Income	$14,145,907	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$221,179	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$1,683	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$461,787	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,128,914	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$80,506	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$471,944	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$259,629	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$7,203	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$36,907	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$99,313	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$66,684	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$285,413	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$735,404	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$65,222	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$181,296	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,214,033	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$187,536	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
NATURAL DISASTERS	$1,414,841
FOOD & BEVERAGE COSTS	$320,170
GOLF & MEMBER EXPENSES	$254,308
LANDSCAPING MAINTENANCE	$251,090

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$232,811	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,756,694	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,897,166	BOYAmt
EOY	$2,083,543	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$3,601,126	BOYAmt
EOY	$2,298,271	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$128,829	BOYAmt
EOY	$218,608	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$315,181	BOYAmt
EOY	$390,817	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$196,083	BOYAmt
EOY	$131,588	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$43,400,198	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$14,241,768	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$17,640,198	BOYAmt
EOY	$29,158,430	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,478,823	BOYAmt
EOY	$420,259	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$26,257,406	BOYAmt
EOY	$34,701,516	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$473,535	BOYAmt
EOY	$682,890	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,265,533	BOYAmt
EOY	$1,329,962	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$890,000	BOYAmt
EOY	$4,504,482	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$308,248	BOYAmt
EOY	$253,700	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,937,316	BOYAmt
EOY	$6,771,034	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$21,048,590	BOYAmt
EOY	$25,658,982	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,271,500	BOYAmt
EOY	$2,271,500	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$23,320,090	BOYAmt
EOY	$27,930,482	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$26,257,406	BOYAmt
EOY	$34,701,516	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$4,610,392	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,690,481	OtherCostOrOtherBasisAmt
Book Value	$3,690,481	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$25,309,164	OtherCostOrOtherBasisAmt
Depreciation	$11,413,955	DepreciationAmt
Book Value	$13,895,209	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,298,453	OtherCostOrOtherBasisAmt
Depreciation	$1,938,521	DepreciationAmt
Book Value	$2,359,932	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$10,102,100	OtherCostOrOtherBasisAmt
Depreciation	$889,292	DepreciationAmt
Book Value	$9,212,808	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$29,158,430	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
FEDERAL INCOME TAXES
OPERATING LEASE LIABILITIES	$253,700

Field	Value	IRS element (for citing)
Total Liability	$253,700	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$14,584,490	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$0	OtherRevenueAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$14,584,490	RevenueSubtotalAmt
Other Revenues Not Included	-$217,404	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$217,404	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$14,367,086	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$9,974,098	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$217,404	OtherExpensesIncludedAmt
Expenses Not Reported	$217,404	ExpensesNotReportedAmt
Expenses Subtotal	$9,756,694	ExpensesSubtotalAmt
Other Expenses Not Included	$0	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$9,756,694	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE D, PART X, LINE 2 FIN 48 (ASC 740) FOOTNOTE	THE CLUB IS CLASSIFIED AS AN ORGANIZATION EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE ("IRC"). IN ACCORDANCE WITH IRC REGULATIONS, THE CLUB IS TAXED ON UNRELATED BUSINESS INCOME, WHICH CONSISTS OF EARNINGS FROM ACTIVITIES NOT RELATED TO THE EXEMPT PURPOSE OF THE CLUB. 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 THEN 50% LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE CLUB HAS EVALUATED ALL ITS TAX POSITIONS AND DETERMINED IT HAD NO MATERIAL UNCERTAIN INCOME TAX POSITIONS AS OF DECEMBER 31, 2025 OR 2024.
SCHEDULE D, PART XI, LINE 4(B) OTHER REVENUES IN FORM 990 NOT IN AUDITED FINANCIAL STATEMENTS	COST OF INVENTORY SALES SHOWN NET OF REVENUE - -217404
SCHEDULE D, PART XII, LINE 2(D) OTHER EXPENSES IN AUDITED FINANCIAL STATEMENTS NOT IN FORM 990	COST OF INVENTORY SALES SHOWN NET OF REVENUE - 217404

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
TONI LITTLETON
GENERAL MANAGER	$226,718	$0	$56,604	$0	$1,985	$0	$0	$0	$0	$0	$285,307	$0	$0	$0
DAVID AMBROSE
DIRECTOR OF GOLF	$158,076	$0	$2,836	$0	$15,567	$0	$0	$0	$0	$0	$176,479	$0	$0	$0
JAMES JONES
ASSISTANT SUPERINTENDENT	$85,470	$0	$106,532	$0	$945	$0	$0	$0	$0	$0	$192,947	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE J, PART I, LINE 3	FormAndLineReferenceDesc
Explanation	APPROVAL BY CLUB PRESIDENT FOR GM PAY; APPROVAL OF BOARD THROUGH BUDGET FOR OTHERS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, LINE 6 CLASSES OF MEMBERS OR STOCKHOLDERS	VOTING MEMBERS: REGULAR GOLF, FOUNDER GOLF, CHAPTER GOLF, RESERVE GOLF, REGULAR, AND CHARTER NON-GOLF (EXCEPT ON GOLF RELATED ITEMS). NON-VOTING MEMBERS: EXECUTIVE, NON-RESIDENT, ASSOCIATE, SOCIAL, AND HONORARY.
FORM 990, PART VI, LINE 7A MEMBERS OR STOCKHOLDERS ELECTING MEMBERS OF GOVERNING BODY	EACH FOUNDER MEMBER, CHARTER MEMBER, RESERVE MEMBER, REGULAR GOLF MEMBER, AND REGULAR NON-GOLF MEMBER SHALL HAVE THE RIGHT TO CAST ONE VOTE FOR AS MANY PERSONS AS THERE ARE DIRECTORS TO BE ELECTED.
FORM 990, PART VI, LINE 7B DECISIONS REQUIRING APPROVAL BY MEMBERS OR STOCKHOLDERS	CERTAIN DECISIONS BY THE BOARD OF DIRECTORS MAY BE SUBJECT TO OVERALL MEMBER APPROVAL, AS DETERMINED IN THE ORGANIZATION'S BY-LAWS. THESE DECISIONS INCLUDE BY-LAW REVISIONS AS WELL AS ASSESSMENTS AND CAPITAL SPENDING IN EXCESS OF $1,250,000.
FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY	A REVIEW OF THE FORM 990 WAS UNDERTAKEN BY THE ORGANIZATION'S GENERAL MANAGER PRIOR TO THE FILING OF THE TAX RETURN. A COPY OF THE FORM 990 WAS PRESENTED TO THE BOARD OF DIRECTORS PRIOR TO FILING THE TAX RETURN.
FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST POLICY	DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS WILL BE MADE BY THE BOARD. EACH OFFICER AND DIRECTOR WILL RECUSE HIMSELF/HERSELF FROM ANY DISCUSSION AND VOTE FOR WHICH A POTENTIAL CONFLICT OF INTEREST EXISTS DURING THE YEAR. IN ADDITION, ANY POSSIBLE CONTRACTUAL ARRANGEMENT BETWEEN THE CLUB AND ANY MEMBER OF THE CLUB IS REQUIRED TO BE APPROVED BY THE BOARD.
FORM 990, PART VI, LINE 15A PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL	THE COMPENSATION OF THE GENERAL MANAGER AND KEY EMPLOYEES HAS BEEN INDEPENDENTLY APPROVED BY THE BOARD. THE BOARD'S APPROVAL OF COMPENSATION IS DOCUMENTED IN THE MEETING MINUTES. THE COMPENSATION IS BASED UPON THE COMPENSATION PAID TO THE GENERAL MANAGER AND KEY EMPLOYEES OF CLUBS COMPARABLE IN SIZE IN THE APPROXIMATE GEOGRAPHIC AREA. ANNUAL INCREASES CONSIST OF A STANDARD COST OF LIVING ADJUSTMENT AND ARE APPROVED BY THE BOARD AS PART OF THE ANNUAL BUDGET PROCESS.
FORM 990, PART VI, LINE 15B PROCESS TO ESTABLISH COMPENSATION OF OTHER EMPLOYEES	THE COMPENSATION OF THE GENERAL MANAGER AND KEY EMPLOYEES HAS BEEN INDEPENDENTLY APPROVED BY THE BOARD. THE BOARD'S APPROVAL OF COMPENSATION IS DOCUMENTED IN THE MEETING MINUTES. THE COMPENSATION IS BASED UPON THE COMPENSATION PAID TO THE GENERAL MANAGER AND KEY EMPLOYEES OF CLUBS COMPARABLE IN SIZE IN THE APPROXIMATE GEOGRAPHIC AREA. ANNUAL INCREASES CONSIST OF A STANDARD COST OF LIVING ADJUSTMENT AND ARE APPROVED BY THE BOARD AS PART OF THE ANNUAL BUDGET PROCESS.
FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC	FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO THE PUBLIC.
FORM 990, PART VIII, LINE 2F OTHER PROGRAM SERVICE REVENUE	ALL OTHER PROGRAM SERVICE REVENUE - TOTAL REVENUE: 164183, RELATED OR EXEMPT FUNCTION REVENUE: 164183, UNRELATED BUSINESS REVENUE: , REVENUE EXCLUDED FROM TAX UNDER SECTIONS 512, 513, OR 514: ;
FORM 990,PART VI, SECTION A, LINE 1A:	NON-GOLF MEMBERS DO NOT VOTE ON GOLF RELATED ITEMS.