2026-09-10T12:08:09+00:00 2025-12-31 440160260 FORVIS MAZARS LLP ONE OAK ST SUITE 300 ASHEVILLE NC 28801 990 2025-01-01 561304056 HIGHLANDS COUNTRY CLUB INC HIGH 8285262181 PO BOX 220 HIGHLANDS NC 28741 GREG CRAWFORD GENERAL MANAGER 8285262181 2026-09-10 true AMY BIBBY P00445891 8282542254 2026-08-04 2025 GREG CRAWFORD PO BOX 220 HIGHLANDS NC 28741 16003615 false X WWW.HIGHLANDSCOUNTRYCLUB.COM X 1980 NC SOCIAL COUNTRY CLUB. 9 9 175 95 501530 230457 0 0 12287472 13346174 102164 87595 863441 896439 13253077 14330208 0 0 0 0 5818043 6258806 0 0 0 4751128 4718803 10569171 10977609 2683906 3352599 40277000 43812000 23489000 23961000 16788000 19851000 DESCRIPTION OF ORGANIZATION MISSION: FOUNDED IN 1928, HIGHLANDS COUNTRY CLUB IS THE PREMIER, FAMILY-ORIENTED CLUB IN THE NORTH CAROLINA MOUNTAINS. THE CLUB IS STEEPED IN RICH HISTORY AND TRADITION, FROM ITS DONALD ROSS DESIGNED GOLF COURSE TO ITS COMMUNITY OF CARING MEMBERS. THE CLUB IS COMMITTED TO PROVIDING ITS GEOGRAPHICALLY DIVERSE MEMBERSHIP WITH SUPERB FACILITIES AND A DEDICATED AND TALENTED STAFF. HIGHLANDS COUNTRY CLUB IS A RESPONSIBLE AND INVOLVED PARTICIPANT IN THE TOWN OF HIGHLANDS. false false NON-PROFIT COUNTRY CLUB PROVIDING GOLF, TENNIS, SWIMMING, HEALTH, AND DINING FACILITIES FOR ITS MEMBERS AND GUESTS ONLY. 0 false false false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false true false false false false false false false false false false false true 67 0 true 175 true true true false false false true true 1625813 720799 false false false X 9 9 false false false false true true true true true false false false false true true true true true true true false false NC X X DEBORAH BROCK 8287872787 PO BOX 220 HIGHLANDS NC 28741 BAHNS STANLEY VICE PRESIDENT 2.0 X X 0 0 0 CLAY JACKSON PRESIDENT (JAN - AUG) 2.0 X X 0 0 0 DEBBY JACOBSON SECRETARY 2.0 X X 0 0 0 DOUG HARTMAN TREASURER AND PRESIDENT (SEPT - DEC) 2.0 X X 0 0 0 CHAS BAILES BOARD MEMBER 2.0 X 0 0 0 DAVID LANIER BOARD MEMBER 2.0 X 0 0 0 ED HEYS BOARD MEMBER 2.0 X 0 0 0 GWALTNEY MCCOLLUM BOARD MEMBER 2.0 X 0 0 0 LARRY DORR BOARD MEMBER 2.0 X 0 0 0 DEBBIE BROCK CHIEF FINANCIAL OFFICER 40.0 X 158534 0 12500 GREG CRAWFORD GENERAL MANAGER 40.0 X 953205 0 66924 BRIAN STIEHLER GOLF COURSE SUPERINT. 40.0 X 277163 0 24354 GEORGE K MATTIS HEAD GOLF PROFESSIONAL 40.0 X 197881 0 18803 JAMES FOSTER CLUBHOUSE MANAGER 40.0 X 120478 0 10952 JOSE HERRERA EXECUTIVE CHEF 40.0 X 135171 0 11479 JOSEPH BLAKE DIRECTOR OF MEMBER ENHANCEMENT 40.0 X 102965 0 11292 TARA SOUTHERN CLUB ADMINSTRATOR 40.0 X 100176 0 10173 2045573 0 166477 8 false true false TREHEL CORPORATION 914 PENDLETON ST STE 200 GREENVILLE SC 29601 CONSTRUCTION SERVICES 2955049 SUPERIOR GOLF MAINTENANCE LLC 290 CLAUDE ISAACS ROAD ELK PARK NC 28622 EMPLOYEE LEASING 310090 BILL HAWKINS 2266 WALKINGSTICK RD HIGHLANDS NC 28741 TREE REMOVAL/HAULING 177450 HIGHLANDS COUNTRY CLUB COMMUNITY ASSOCIATION POBOX 707 HIGHLANDS NC 28741 SECURITY SERVICES 168550 4 0 MEMBERSHIP DUES 713910 9928241 9928241 SPECIAL ASSESSMENT REVENUE 713910 2154483 2154483 GOLF CART RENT & STORAGE 713910 336531 336531 GOLF GUEST FEES 713910 330999 330999 LIFE ENHANCEMENT 713910 291680 291680 304240 304240 0 0 13346174 268361 268361 117533 251630 -134097 0 -134097 -830 -133267 180766 0 -180766 -180766 -180766 0 2257350 1241011 1016339 800136 216203 OTHER INCOME 713910 10136 10136 FREIGHT REVENUE 713910 4061 4061 0 0 0 0 14197 14330208 13814481 501530 14197 1586784 42036 3533331 192859 341400 562396 1250 374020 1153663 665638 61705 108829 22971 1658333 131329 FERTILIZER AND CHEMICALS 404785 EMPLOYEE RECRUITING 64781 EVENT EXPENSES 43239 SOCIAL AND GOODWILL 18203 10057 10977609 382059 43639 5280695 5229803 112447 161108 0 0 370000 175085 1013421 1034815 127889 204076 50847995 19567478 28266744 31280517 4136224 4406583 0 0 11971 9889 575550 1266485 40277000 43812000 1812518 421923 21373606 22650351 0 229593 835108 73283 53618 23489000 23961000 X 16788000 19851000 16788000 19851000 40277000 43812000 X 3352599 -7365 -282234 X X false true true false 5180480 5180480 23182763 9933280 13249483 246324 105544 140780 8208290 3517063 4691227 14030138 6011591 8018547 31280517 FEDERAL INCOME TAXES LEASE LIABILITY 52397 ROUNDING ADJUSTMENT 1221 53618 X 15814000 -7365 1491157 1483792 14330208 0 0 14330208 12469000 1491391 1491391 10977609 0 0 10977609 SCHEDULE D, PART X, LINE 2 FIN 48 (ASC 740) FOOTNOTE THE CLUB IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE EXCEPT FOR AMOUNTS REPRESENTING UNRELATED BUSINESS INCOME. SCHEDULE D, PART XI, LINE 2(D) OTHER REVENUES IN AUDITED FINANCIAL STATEMENTS NOT IN FORM 990 COGS - 1241011 RENTAL EXPENSE - 251630 ROUNDING ADJUSTMENT (FINANCIALS IN THOUSANDS) - -234 INTEREST EXPENSE IN REVENUE - -1250 SCHEDULE D, PART XII, LINE 2(D) OTHER EXPENSES IN AUDITED FINANCIAL STATEMENTS NOT IN FORM 990 COGS - 1241011 RENTAL EXPENSES - 251630 INTEREST EXPENSE IN REVENUE - -1250 X true false X X X false true false GREG CRAWFORD GENERAL MANAGER 313691 0 55000 0 584514 0 59064 0 7860 0 1020129 0 40773 0 DEBBIE BROCK CHIEF FINANCIAL OFFICER 128216 0 29000 0 1318 0 7815 0 4685 0 171034 0 0 0 BRIAN STIEHLER GOLF COURSE SUPERINT. 218149 0 47000 0 12014 0 13741 0 10613 0 301517 0 0 0 GEORGE K MATTIS HEAD GOLF PROFESSIONAL 125849 0 58613 0 13419 0 8190 0 10613 0 216684 0 0 0 SCHEDULE J, PART I, LINE 1A HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE THE GENERAL MANAGER IS PROVIDED WITH A RESIDENCE ON CAMPUS AS PART OF HIS EMPLOYMENT CONTRACT IN ORDER TO BE READILY AVAILABLE TO THE CLUB. HIS HOUSING ALLOWANCE IS NOT TAXABLE AND IS THEREFORE NOT INCLUDED IN HIS W-2. SCHEDULE J, PART I, LINE 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THE FOLLOWING INDIVIDUALS PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN 457(F) FOR 2025, AS FOLLOWS. THE AMOUNTS ARE REPRESENTED IN PART II, COLUMN (B)(III): GREG CRAWFORD $570,000 RITA PENKALA FAMILY RELATIONSHIP WITH GENERAL MANAGER 42036 COMPENSATION FOR SERVICES false FORM 990, PART VI, LINE 6 CLASSES OF MEMBERS OR STOCKHOLDERS THE ORGANIZATION HAS THREE CLASSES OF MEMBERSHIP: FOUNDER MEMBERSHIP, GOLF EQUITY MEMBERSHIP, AND SOCIAL EQUITY MEMBERSHIP. FORM 990, PART VI, LINE 7A MEMBERS OR STOCKHOLDERS ELECTING MEMBERS OF GOVERNING BODY THE ORGANIZATION'S MEMBERS HAVE THE PRIVILEGE TO ELECT AND VOTE ON MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, LINE 7B DECISIONS REQUIRING APPROVAL BY MEMBERS OR STOCKHOLDERS FOUNDER MEMBERS AND GOLF EQUITY MEMBERS HAVE THE PRIVILEGE OF ONE VOTE, WHILE SOCIAL EQUITY MEMBERS HAVE THE PRIVILEGE OF 1/2 VOTE ALL MATTERS EXCEPT ASSESSMENTS. FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTANT. THE FORM 990 WAS REVIEWED BY THE CFO, GENERAL MANAGER, AND TREASURER PRIOR TO FILING THE RETURN. FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST POLICY EMPLOYEES, OFFICERS AND BOARD MEMBERS ARE REQUIRED TO COMPLETE AND SIGN CONFLICT OF INTEREST DISCLOSURE STATEMENT FORMS EACH YEAR. IF SOMEONE BECOMES AWARE OF A POTENTIAL CONFLICT, THEY ARE REQUIRED TO ADDRESS ANY POTENTIAL CONFLICTS OF INTEREST AND REMOVE THEMSELVES FROM VOTING ON THAT MATTER. FORM 990, PART VI, LINE 15A PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL THE ORGANIZATION USES A COMPENSATION STUDY TO DETERMINE THE REASONABLENESS OF TOP MANAGEMENT'S COMPENSATION AND BENEFITS. ANY COMPENSATION ADJUSTMENTS MUST BE APPROVED BY THE HUMAN RESOURCE COMMITTEE. THE PROCESS FOR DETERMINING TOP MANAGEMENT COMPENSATION IS REVIEWED ANNUALLY. FORM 990, PART VI, LINE 15B PROCESS TO ESTABLISH COMPENSATION OF OTHER EMPLOYEES COMPENSATION COMMITTEE COMPRISED OF BOARD MEMBERS REVIEWS PEER/BENCHMARKING MARKET STUDIES, SURVEYS FROM REGIONAL CLUBS FOR DETERMINING GENERAL MANAGER AND DEPARTMENT MANAGER POSITIONS. THE PROCESS FOR DETERMINING OFFICER COMPENSATION IS REVIEWED ANNUALLY. FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ADDITIONALLY, RECENT FILINGS OF THE FORM CAN BE FOUND ON GUIDESTAR.ORG. FORM 990, PART VIII, LINE 2F OTHER PROGRAM SERVICE REVENUE GOLF RELATED ACTIVITIES - TOTAL REVENUE: 256618, RELATED OR EXEMPT FUNCTION REVENUE: 256618, UNRELATED BUSINESS REVENUE: , REVENUE EXCLUDED FROM TAX UNDER SECTIONS 512, 513, OR 514: ; TENNIS & CROQUET LESSONS - TOTAL REVENUE: 10386, RELATED OR EXEMPT FUNCTION REVENUE: 10386, UNRELATED BUSINESS REVENUE: , REVENUE EXCLUDED FROM TAX UNDER SECTIONS 512, 513, OR 514: ; MEMBER INSTALLMENT INTEREST & LATE FEES - TOTAL REVENUE: 37236, RELATED OR EXEMPT FUNCTION REVENUE: 37236, UNRELATED BUSINESS REVENUE: , REVENUE EXCLUDED FROM TAX UNDER SECTIONS 512, 513, OR 514: ; FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES REDEMPTIONS OF EQUITY MEMBERSHIPS - -303433; RESALE OF EQUITY MEMBERSHIPS - 22000; ROUNDING ADJUSTMENT FOR REALIZED GAIN - -234; ROUNDING ADJUSTMENT FOR EQUITY MEMBERSHIPS - -567; TOTAL - -282234; FORM 990, PART XII, LINE 2C CHANGE OF OVERSIGHT PROCESS OR SELECTION PROCESS THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.