2024-11-08T12:54:03+00:00 2023-12-31 440160260 Forvis Mazars LLP 4161 Piedmont Parkway Suite 310 Greensboro NC 27410 990 2023-01-01 560215680 High Point Country Club Inc HIGH 3368890818 PO Box 5046 High Point NC 27262 Cliff Mann President 3368890818 2024-11-08 true true Brian Doud P01748393 3368895156 2024-11-08 2023 2024-10-15 13:58:12Z Cliff Mann PO Box 5046 High Point NC 27262 7349744 false X WWW.HPCountryClub.com X 1935 NC Manage sports facilities, food services to members. 10 10 175 40 436997 9624 0 0 3834737 4199674 -20259 -4141 1798245 1875334 5612723 6070867 0 0 0 0 2795448 3259915 0 0 0 2557435 2720630 5352883 5980545 259840 90322 6951250 9233398 4246557 6438383 2704693 2795015 To manage and maintain sports facilities used by members and their guests. false false High Point Country Club is a premier, private country club offering social and recreational experiences for our member families in a safe environment by providing superior service, quality facilities, and lasting memories. 0 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 true false false false false false false false false false false false false false false true 29 0 true 175 true true true false false false false 197500 697816 false false false X 10 10 false false false false true true true true true false false true true true true true false true true false NC X X Cliff Mann 3368890818 800 Country Club Drive High Point NC 27262 Harry Culp Secretary 1.0 X X 0 0 0 Jenni Lynch Vice Chair 3.0 X X 0 0 0 Lyle Frye Chairman 3.0 X X 0 0 0 Mark Walsh Treasurer 1.0 X X 0 0 0 Brad Robins Director 1.0 X 0 0 0 Brian Hunsberger Director 1.0 X 0 0 0 Kristin Crowe Director 1.0 X 0 0 0 Leah Price Director 1.0 X 0 0 0 Scott Dunbar Director 1.0 X 0 0 0 Tyler Covington Director 1.0 X 0 0 0 Robert C Mann President, CEO 40.0 X 329919 0 11994 Daneika Eaton Director of Racquets 40.0 X 147833 0 0 David Johnson Golf Course Superintendent 40.0 X 142200 0 0 James Brotherton Director of Golf 40.0 X 128160 0 0 Janet Carmichael Controller 40.0 X 120782 0 0 Monica Miller Director of Food & Beverage 40.0 X 117246 0 0 986140 0 11994 6 false true false 0 0 Membership Dues 713910 3086911 3086911 Usage Fees 713910 915263 915263 Initiation Fees 713910 197500 197500 0 0 0 0 4199674 10624 10624 0 0 14765 0 -14765 -14765 -14765 2639220 1264112 1375108 948735 426373 Debt Service Fees 900099 461969 461969 Miscellaneous Income 900099 25999 25999 Fees and Penalties 900099 12258 12258 0 0 0 0 500226 6070867 5148409 436997 485461 2721060 28986 258162 251707 13674 23119 185373 5391 614070 25813 653891 12114 3768 178460 757773 91090 Golf Expenses 156094 0 5980545 1084584 579535 374742 500855 0 0 0 295766 307004 26538 37192 22898299 15889592 4724126 7008707 0 0 445494 800105 0 0 6951250 9233398 563542 364683 0 3683015 6073700 0 0 4246557 6438383 X 2817000 2817000 209585 209585 -321892 -231570 2704693 2795015 6951250 9233398 90322 0 X true X false true false 250193 250193 7814483 5482531 2331952 9942406 6975452 2966954 4891217 3431609 1459608 7008707 0 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Club is a non-profit corporation exempt from corporate income taxes under Section 501(c)(7) of the Internal Revenue Code. However, the Club is subject to federal and state income taxes on net investment income and unrelated business income. The policy of the Club is to accrue the income tax liability in the year incurred. The Club has determined that it does not have any material unrecognized tax obligations as of December 31, 2023. It is the Club's policy to recognize interest and penalties accrued on any uncertain tax benefits as a component of income tax expense. The Club did not have any accrued interest or penalties associated with any uncertain tax benefits, nor was any interest expense recognized during the year ended December 31, 2023. X X X X false false false Robert C Mann President, CEO 234919 0 95000 0 0 0 11994 0 0 0 341913 0 0 0 Form 990, Part VI, Line 1a Delegate broad authority to a committee THE EXECUTIVE COMMITTEE CONSISTS OF THE CURRENT OFFICERS OF THE CLUB AND THE IMMEDIATE PAST PRESIDENT. THIS COMMITTEE SHALL BE CHAIRED BY THE PRESIDENT AND MAY CONSIDER ALL BOARD MATTERS BETWEEN THE REGULAR MONTHLY MEETINGS OF THE BOARD, MAKE RECOMMENDATIONS TO THE BOARD ON ANY MATTERS OF IMPORTANCE, AND ACT ON THE BOARD'S BEHALF IN THE EVENT A DECISION MUST BE MADE BEFORE A CALLED MEETING OF THE BOARD CAN OCCUR. Form 990, Part VI, Line 6 Classes of members or stockholders THE ORGANIZATION HAS MEMBERS THAT ARE STOCKHOLDERS OF THE CLUB. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body ALL MEMBERS WHO ARE SHAREHOLDERS HAVE THE PRIVILEGE OF VOTING FOR THE BOARD OF DIRECTORS. THE NOMINATING COMMITTEE NOMINATES MEMBERS FOR POSITIONS ON THE BOARD. SHAREHOLDERS MAY THEN VOTE ON THE CANDIDATES APPOINTED BY THE COMMITTEE OR WRITE IN NEW CANDIDATES. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders MAJOR DECISIONS NOT LIMITED TO VOTING ON THE APPOINTMENT OF BOARD MEMBERS MUST BE PRESENTED TO THE STOCKHOLDERS. Form 990, Part VI, Line 11b Review of form 990 by governing body THE 990 is made available at the monthly board meeting where all voting members attend before it is filed. The 990 is also sent to the treasurer and president before approval at the board level. Form 990, Part VI, Line 12c Conflict of interest policy A copy of the Conflict of Interest policy is given to each Board member annually along with a disclosure statement asking them to list any organizations or business transactions in which they may have a financial interest or in which they serve as an officer, director, GM or other position that will do business with the Club. Board members must sign the disclosure and report any new business throughout the year. Form 990, Part VI, Line 15a Process to establish compensation of top management official Salaries are approved by the Executive Committee (made up of the Officers of the Board of Directors) of the Club. Salaries are based on studies performed on the local level of other area clubs as well as the national average listing of salaries provided by CMAA. Form 990, Part VI, Line 15b Process to establish compensation of other employees Salaries are approved by the Executive Committee (made up of the Officers of the Board of Directors) of the Club. Salaries are based on studies performed on the local level of other area clubs as well as the national average listing of salaries provided by CMAA. Form 990, Part VI, Line 18 How forms are made available to the public THE CLUB MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST AND AT WWW.GUIDESTAR.ORG. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, financial statements, and conflict of interest policy are provided on the club's website under the member portal section for all members to access via sign in and are also made available upon request. THE documents are not made AVAILABLE TO THE general PUBLIC.