2025-11-14T07:09:44-06:00 2024-12-31 232108173 RKL LLP PO BOX 8408 LANCASTER PA 176048408 990 2024-01-01 230784690 LANCASTER COUNTRY CLUB LANC 7173933886 1466 NEW HOLLAND PIKE LANCASTER PA 17601 DANIEL T GARNER CHIEF FINANCIAL OFFICER 7173933886 2025-11-06 1 0 BETH L T SAUDER CPA P01474324 7173945666 2025-11-06 2024 2025-03-06 01:10:19Z DANIEL T GARNER 1466 NEW HOLLAND PIKE LANCASTER PA 17601 18820472 0 X WWW.LANCASTERCC.COM X 1900 PA SOCIAL CLUB 12 12 331 75 1401755 53829 0 0 10430690 11848314 39570 -29213 -105385 663713 10364875 12482814 0 0 0 0 3917449 4535526 0 0 0 5898249 6769132 9815698 11304658 549177 1178156 41095066 40665036 20844098 19082299 20250968 21582737 X THE LANCASTER COUNTRY CLUB IS COMMITTED TO TRADITION AS THE HOME OF A HISTORIC, WORLD CLASS GOLF COURSE AND MAJOR CHAMPIONSHIP VENUE WHILE PROVIDING A FULL RANGE OF EXCEPTIONAL AMENITIES, PROGRAMS, AND SERVICES TO MEET THE SOCIAL AND RECREATIONAL INTERESTS OF THE MEMBERSHIP AND THEIR FAMILIES. 0 0 PROGRAM SERVICE ACTIVITY EXPENSES ARE THOSE RELATED TO THE GOLF, SWIMMING, RACQUET SPORTS AND FITNESS ACTIVITIES OF THE CLUB. 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 0 0 1 49 0 1 331 1 1 1 0 0 0 1 1 2525673 5152807 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X DANIEL T GARNER CFO 7173933886 1466 NEW HOLLAND PIKE LANCASTER PA 17601 MR RYAN C GRANRUTH GENERAL MANAGER/CHIEF OPERATING OFFICER 62.50 0.00 X 361323 0 52652 MR RARES G ISPAS DIRECTOR OF RACQUET SPORTS 57.00 0.00 X 326806 0 27617 MR JOSH A SAUNDERS DIRECTOR OF GOLF COURSE OPERATIONS 56.00 0.00 X 300744 0 32048 MR SPENCER G WOLFF EXECUTIVE CHEF 51.00 0.00 X 230423 0 22075 MR RICHARD N GIBSON DIRECTOR OF GOLF 58.50 0.00 X 165287 0 44712 MR JOSEPH R ESPINOSA ASST. GENERAL MANAGER 56.00 0.00 X 158146 0 15018 MR DANIEL T GARNER CHIEF FINANCIAL OFFICER 52.00 1.00 X 146139 0 26424 MS MEGHAN E STINSON DIRECTOR OF MEMBERSHIP AND COMMUNICATIONS 46.00 0.00 X 125565 0 13441 MATTHEW J GOUDIE DIRECTOR OF GOLF INSTRUCTION 45.00 0.00 X 106809 0 18585 ISAIAH RUFUS HEAD TENNIS PROFESSIONAL 47.00 0.00 X 108878 0 14263 BENJAMIN SALDANA HEAD WAITER/SERVER 41.00 0.00 X 100798 0 21762 WILLIAM A MITCHELL FACILITIES MANAGER 56.00 0.00 X 100216 0 11698 MR MATTHEW D BUCKWALTER CLUB PRESIDENT 15.00 0.00 X X 0 0 0 MR STEVE D LEAMAN CLUB VP (BEG. 5/24) CLUB DIRECTOR (END 5/24) 5.00 0.00 X X 0 0 0 MS LAUREN E STADEL CLUB VP (END 5/24) SEC. (BEG. 5/24) 5.00 5.00 X X 0 0 0 MR WILLIAM K POOLE CLUB SECRETARY (END 5/24) 10.00 0.00 X X 0 0 0 MR BRIAN D WASSELL CLUB TREASURER 10.00 0.50 X X 0 0 0 MS KATHRYN A BRANDT CLUB DIRECTOR 1.00 0.00 X 0 0 0 MR RORY O CONNAUGHTON CLUB DIRECTOR 1.00 0.00 X 0 0 0 DR PIA BOBEN FENIMORE CLUB DIRECTOR 1.00 0.00 X 0 0 0 MR DAVID P HENNEMAN CLUB DIRECTOR 1.00 0.00 X 0 0 0 MR SCOTT K RADCLIFFE CLUB DIRECTOR 1.00 0.00 X 0 0 0 MR TROY B RIDER CLUB DIRECTOR 1.00 0.00 X 0 0 0 MR JEFFREY L STOLTZFOOS CLUB DIRECTOR 1.00 0.00 X 0 0 0 LAWRENCE F STENGEL CLUB DIRECTOR (START 5/24) 1.00 0.00 X 0 0 0 2231134 0 300295 12 0 1 0 0 MEMBERSHIP DUES 713910 9951222 9951222 GREENS FEES 713910 1600401 237913 1362488 TENNIS COURT FEES 713910 201709 201709 ENTERTAINMENT 713910 72104 72104 SWIMMING POOL FEES 713910 19710 19710 3168 3168 11848314 84386 84369 17 607003 275550 331453 331453 300427 31026 1200 114799 -113599 -113599 -113599 6233669 5947309 286360 278136 8224 MISCELLANEOUS INCOME 900099 45900 45900 45900 12482814 11035159 1401755 45900 1909415 1878166 445203 302742 13843 15310 31236 39223 235337 143547 1197223 1338 735503 2113580 151318 UBI TAX EXPENSE 5300 REPAIRS AND MAINTENANCE 797374 US WOMEN'S OPEN 467309 ENTERTAINMENT 377573 444118 11304658 20275 23775 1655589 2122173 600294 644309 316819 379798 925711 751447 58784126 24963616 35255224 33820510 2321154 2923024 41095066 40665036 734616 939687 1753534 531167 18280662 17503376 75286 108069 20844098 19082299 X 0 0 0 0 20250968 21582737 20250968 21582737 41095066 40665036 X 1178156 153613 X X 1 X 0 1 0 3914163 3914163 30520464 8895453 21625011 6319231 5520291 798940 18030268 10547872 7482396 33820510 INITIATION FEE RECEIVABLE 531167 CONSTRUCTION IN PROGRESS 490689 INTEREST RATE SWAP ASSET 1901168 2923024 COMMITTEE AND EMPLOYEE FUNDS 108069 108069 X PART X, LINE 2: THE CLUB IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE AND, THEREFORE, HAS MADE NO PROVISION FOR FEDERAL INCOMES TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE CLUB WAS ORGANIZED UNDER THE PENNSYLVANIA NON-PROFIT CORPORATION LAW OF 1972 AND, AS SUCH, IS EXEMPT FROM STATE INCOME TAXES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CLUB, INCLUDING WHETHER THE ENTITY IS EXEMPT FROM INCOME TAXES. MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE CLUB HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE CLUB IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2021. X X 1 1 X X 0 0 0 MR RYAN C GRANRUTH GENERAL MANAGER/CHIEF OPERATING OFFI 296154 0 60000 0 5169 0 20414 0 32238 0 413975 0 0 0 MR RARES G ISPAS DIRECTOR OF RACQUET SPORTS 301946 0 23250 0 1610 0 14884 0 12733 0 354423 0 0 0 MR JOSH A SAUNDERS DIRECTOR OF GOLF COURSE OPERATIONS 266154 0 34062 0 528 0 18591 0 13457 0 332792 0 0 0 MR SPENCER G WOLFF EXECUTIVE CHEF 209692 0 17500 0 3231 0 9745 0 12330 0 252498 0 0 0 MR RICHARD N GIBSON DIRECTOR OF GOLF 133825 0 28938 0 2524 0 13223 0 31489 0 209999 0 0 0 MR JOSEPH R ESPINOSA ASST. GENERAL MANAGER 140000 0 17500 0 646 0 0 0 15018 0 173164 0 0 0 MR DANIEL T GARNER CHIEF FINANCIAL OFFICER 133962 0 11000 0 1177 0 8768 0 17656 0 172563 0 0 0 MEGAN GRANRUTH EMPLOYEE 15612 FAMILY MEMBER OF GENERAL MANAGER/CHIEF OPERATING OFFICER 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS WHO ELECT THE BOARD OF GOVERNORS AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. THE MEMBERS DO NOT RECEIVE A SHARE OF THE ORGANIZATION'S PROFITS OR EXCESS DUES OR A SHARE OF THE ORGANIZATION'S NET ASSETS UPON THE ORGANIZATION'S DISSOLUTION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF GOVERNORS SHALL BE CHOSEN BY AND FROM THE REGULAR MEMBERS OF THE CLUB. FORM 990, PART VI, SECTION A, LINE 7B ANY PROPOSED ACTION BY THE BOARD THAT CAN BE REASONABLY EXPECTED TO RESULT IN A CAPITAL EXPENDITURE OF MORE THAN $500,000, OR TO CAUSE THE TOTAL INDEBTEDNESS OF THE CLUB TO EXCEED $1,000,000, OR WHICH CAN BE REASONABLY EXPECTED TO CAUSE A SIGNIFICANT CHANGE IN THE QUALITY OR AVAILABILITY OF THE CLUB, SHALL REQUIRE AN AFFIRMATIVE VOTE BY A MAJORITY OF REGULAR MEMBERS PRESENT AT A REGULARLY SCHEDULED OR SPECIAL MEETING OF THE MEMBERSHIP AT WHICH A QUORUM IS PRESENT. ALSO, INITIATION FEES, ANNUAL DUES, SPECIAL ASSESSMENTS, YEARLY CAPITAL IMPROVEMENT FUND ASSESSMENTS, AND SERVICE CHARGES SHALL BE SET FORTH BY THE BOARD OF GOVERNORS, BUT MUST BE APPROVED BY A MAJORITY VOTE BY SECRET BALLOT OF THE REGULAR MEMBERS PRESENT AT THE ANNUAL OR ANY SPECIAL MEETING, PROVIDED THAT WRITTEN NOTICE OF THE CHARGES IS GIVEN TO THE MEMBERSHIP BY THE SECRETARY AT LEAST 30 DAYS PRIOR TO THE MEETING. FORM 990, PART VI, SECTION B, LINE 11B A COMMITTEE OF THREE INDIVIDUALS, WHICH INCLUDES THE CFO, GENERAL MANAGER/COO AND FINANCE COMMITTEE CHAIR REVIEW THE RETURN FOR ACCURACY OF CONTENT AND APPROVE THE RETURN PRIOR TO SUBMISSION. COPIES OF THE RETURN ARE THEN DISTRIBUTED TO THE ENTIRE BOARD OF GOVERNORS FOR THEIR REVIEW PRIOR TO THE FILING OF THE TAX RETURNS. FORM 990, PART VI, SECTION B, LINE 12C ALL MEMBERS OF THE BOARD OF GOVERNORS SIGN DISCLOSURE FORMS ANNUALLY. FORMS ARE COMPLETED AND SIGNED EVERY MAY WHEN THE BOARD RE-ORGANIZES AFTER ANNUAL ELECTION TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 ALL KEY EMPLOYEES ARE GIVEN WRITTEN EVALUATIONS BY THE GENERAL MANAGER/CHIEF OPERATING OFFICER OF THEIR PERFORMANCE IN VARIOUS AREAS PERTINENT TO THEIR POSITION WITHIN THE ORGANIZATION. THE GENERAL MANAGER/CHIEF OPERATING OFFICER THEN MAKES COMPENSATION RECOMMENDATIONS TO THE EXECUTIVE COMMITTEE OF THE CLUB WHO ACTS AS THE COMPENSATION COMMITTEE OF THE CLUB. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST TO THE GENERAL MANAGER OF THE CLUB. FORM 990, PART XI, LINE 9: CHANGE IN NET MEMBERSHIP BOND ASSESSMENT/REFUNDS -70,284. INTEREST RATE SWAP 223,897. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE AND BOARD OF GOVERNORS ASSUME RESPONSIBILITY FOR OVERSIGHT OF THE ORGANIZATION'S REVIEWED FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART V, LINE 10B - PUBLIC USE OF CLUB FACILITIES THE ORGANIZATION EXCEEDED THE 15% THRESHOLD FOR PUBLIC USE OF FACILITIES FOR 2024 BECAUSE IT HOSTED THE US WOMEN'S OPEN, CREATING SIGNIFICANT NONMEMBER REVENUE IN SHORT PERIOD OF TIME. THE ORGANIZATION MEETS THE FACTS AND CIRCUMSTANCES EXCEPTION TO PUBLIC USE OF FACILITIES IN 2024 BECAUSE THE NONMEMBER REVENUE FROM THE EVENT IS NON-RECURRING AND IN 2025 THE ORGANIZATION HAS RESUMED REGULAR ACTIVITIES WITH NONMEMBER REVENUE BELOW 15%. LANCASTER COUNTRY CLUB FOUNDATION 1466 NEW HOLLAND PIKE LANCASTER PA 176015649 825291167 SEE SUPPLEMENTAL INFORMATION PA 501(C)(3) LINE 10 LANCASTER COUNTRY CLUB 0 FRIENDS IN NEED FOUNDATION 1466 NEW HOLLAND PIKE LANCASTER PA 176015649 991759986 SEE SUPPLEMENTAL INFORMATION PA 501(C)(3) LINE 10 LANCASTER COUNTRY CLUB 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 SCHEDULE R, PART II(B) PROVIDING SCHOLARSHIPS FOR HIGHER EDUCATION TO LANCASTER COUNTRY CLUB EMPLOYEES AND THEIR DEPENDENTS SCHEDULE R, PART II(B) EMPLOYEE ASSISTANCE PROGRAM FOR EMPLOYEES OF LCC WHO HAVE A FINANCIAL NEED