2025-07-30T08:34:36-05:00 2024-12-31 561035259 TRP SUMNER PLLC 2401 ROBESON STREET FAYETTEVILLE NC 28305 990 2024-01-01 560485047 HIGHLAND COUNTRY CLUB INCORPORATED HIGH 9104843136 POST OFFICE BOX 53409 FAYETTEVILLE NC 28305 CAMILLA BLACKWELDER GENERAL MANAGER 9104843136 2025-05-29 1 1 TAYLOR G STEPHENSON CPA P00644131 9103233600 X 2024 2025-03-06 01:10:19Z CAMILIA BLACKWELDER POST OFFICE BOX 53409 FAYETTEVILLE NC 28305 6924794 0 X WWW.HIGHLANDCC.US X 1945 NC PRIVATE SOCIAL CLUB OPERATING FOR THE RECREATIONAL AND SOCIAL PURPOSES OF ITS MEMBERS 15 15 145 30 99604 0 335614 0 7290362 6876891 36052 47903 0 0 7662028 6924794 0 0 0 0 2827350 2831246 0 0 0 3524196 3435001 6351546 6266247 1310482 658547 12029769 13934979 1920848 3195911 10108921 10739068 X HIGHLAND COUNTRY CLUB IS FOUNDED TO PROMOTE SOCIAL RECREATION AMONG ITS MEMBERS, THEIR FAMILIES AND GUESTS. WE WILL STRIVE TO MAKE HIGHLAND A HOME AWAY FROM HOME FOR OUR MEMBERS WHERE GOOD FELLOWSHIP AND SPORTSMANSHIP IS CELEBRATED IN AN ATMOSPHERE OF CASUAL ELEGANCE AND THE WARMTH OF GENUINE SOUTHERN HOSPITALITY. 0 0 GOLF COURSE/GOLF SHOP - PROVIDES ENTERTAINMENT FOR MEMBERS THROUGH GOLF OPERATIONS RESTAURANT/LOUNGE - PROVIDES FOOD AND BEVERAGES FOR MEMBER SOCIAL GATHERINGS SWIMMING/TENNIS - PROVIDES ENTERTAINMENT FOR MEMBERS THROUGH SWIMMING AND TENNIS OPERATIONS 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 18 0 1 145 1 1 1 0 0 0 0 1387470 86581 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NC X X CAMILIA BLACKWELDER 9104843136 1105 HIGHLAND COUNTRY CLUB DRIVE FAYETTEVILLE NC 28305 VIVEK TANDON BOARD MEMBER 1.00 X 0 0 0 BRUCE HAMMILL 2ND VICE PRESIDENT AND TREASURER 1.00 X X 0 0 0 ANDREW PENNINK PRESIDENT 1.00 X X 0 0 0 BRYAN MIRANDA TREASURER 1.00 X X 0 0 0 SCOTT FLOWERS BOARD MEMBER 1.00 X 0 0 0 JOHN HUTCHENS BOARD MEMBER 1.00 X 0 0 0 TAYLOR WARREN FIRST VICE PRESIDENT 1.00 X X 0 0 0 KATHY ARMSTRONG SECRETARY 1.00 X X 0 0 0 LEAH METZGER BOARD MEMBER 1.00 X 0 0 0 CODY HOPPER BOARD MEMBER 1.00 X 0 0 0 MARTY CLAYTON BOARD MEMBER 1.00 X 0 0 0 RODNEY SHERRILL BOARD MEMBER 1.00 X 0 0 0 ROBERT VAN GEONS BOARD MEMBER 1.00 X 0 0 0 KEVIN RODRIGUEZ BOARD MEMBER 1.00 X 0 0 0 DAVIS PURYEAR BOARD MEMBER 1.00 X 0 0 0 CAMILLA BLACKWELDER GENERAL MANAGER 40.00 X 149000 0 0 JAY DODGE CONTROLLER 40.00 X 85700 0 0 234700 0 0 1 0 0 0 MICAH VUGRINEC GOLF SHOP LLC PO BOX 53409 FAYETTEVILLE NC 28305 GOLF INSTRUCTION AND OTHER GOLF RELATED 328670 1 MEMBERSHIP DUES 900099 4777302 4777302 FOOD AND BEVERAGE 722511 1550346 1450742 99604 GOLF REVENUE 713910 517308 517308 OTHER REVENUE 900099 31935 31935 6876891 47903 47903 6924794 6777287 99604 47903 234700 2142711 23910 214776 215149 184497 83820 65897 691196 52235 484438 81989 FOOD AND BEVERAGE 968843 REPAIRS AND MAINTENANCE 399444 GOLF EXPENSES 236133 MEALS AND ENTERTAINMENT 24034 162475 6266247 567995 673802 2263964 1081939 1153880 997098 87778 92584 40154 58035 22102928 11512241 7294109 10590687 621889 440834 12029769 13934979 370487 404721 359591 360591 432973 1956400 757797 474199 1920848 3195911 X 10108921 10739068 10108921 10739068 12029769 13934979 X 658547 -28400 X 0 1 X 1 0 596139 596139 6270250 3184520 3085730 7120325 4901767 2218558 4078897 3371908 706989 4037317 54046 3983271 10590687 CAPITAL LEASE 33365 OPERATING LEASE LIABILITY 440834 474199 X 6924794 0 6924794 0 6924794 6266247 0 6266247 0 6266247 PART X, LINE 2: 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 THAT THEY HAVE A GREATER THAN 50% LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE CLUB HAS EVALUATED ALL ITS TAX POSITIONS AND DETERMINED THAT IT HAS NO MATERIAL UNCERTAIN INCOME TAX POSITIONS AS OF DECEMBER 31, 2024 AND 2023. MANAGEMENT BELIEVES THE CLUB IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO DECEMBER 31, 2022. FORM 990, PART VI, SECTION A, LINE 6 GENERAL MEMBERS ARE ISSUED MEMBERSHIP STOCK CERTIFICATES, EMERITUS MEMBERS HAVE NO STOCK OWNERSHIP OR VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7A ALL FULL MEMBERS HAVE VOTING RIGHTS TO ELECT THE BOARD OF DIRECTORS DURING THE ANNUAL MEETING FORM 990, PART VI, SECTION A, LINE 7B CERTAIN ACTIONS BY THE BOARD ARE SUBJECT TO GENERAL MEMBERSHP APPROVAL, SUCH AS ANY CHANGES IN BYLAWS, INCREASES IN DUES CHARGED AND CAPITAL PROJECTS IN EXCESS OF $1,000,000. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE AND IS THEN PRESENTED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER AND BOARD MEMBER WILL RECUSE HIMSELF/HERSELF FROM ANY DISCUSSION AND VOTE FOR WHICH A CONFLICT EXISTS FOR HIM/HER OR THEIR FAMILY. DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS WILL BE MADE AT A MANAGEMENT, BOARD MEMBER, OFFICER AND INDIVIDUAL LEVEL. ACTUAL CONFLICTS ARE REVIEWED BY THE BOARD, WITHOUT PRESENCE OF THE INTERESTED PARTIES. FORM 990, PART VI, SECTION B, LINE 15 ALL COMPENSATION IS DETERMINED BY AN INDEPENDENT COMPENSATION COMMITTEE. THE PROCESS OF DETERMINING COMPENSATION INCLUDES THE PERSONNEL COMMITTEE ANALYZING OTHER CLUBS' BENCHMARKS TO DETERMINE AND REVIEW SALARIES. ALL DECISIONS OF THE COMPENSATION COMMITTEE ARE DOCUMENTED IN MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE ON A SECURE WEBSITE FOR MEMBERS TO VIEW. ADDITIONALLY, THESE DOCUMENTS ARE AVAILABLE UPON REQUEST FOR NON-MEMBERS. FORM 990, PART XI, LINE 9: ADJUSTMENT TO UNRESTRICTED MEMBERS' EQUITY ATTRIBUTED TO ISSUANCE OF STOCK: 1,700 AND REDEMPTION OF STOCK: -16,800 -28,400.