2024-08-28T11:43:26-07:00 2023-12-31 161013595 Port Kashdin & McSherry CPAs 3535 West Rd Cortland NY 13045 990 2023-01-01 150279005 CORTLAND COUNTRY CLUB INC CORT 6077533336 4514 NYS ROUTE 281 Cortland NY 13045 ERNIE DODGE President 2024-08-28 true true MATTHEW MCSHERRY P00422180 6077565681 2023 2024-08-08 14:25:15Z 4514 NYS ROUTE 281 Cortland NY 13045 1521286 false X N/A X NY To provide a place for members to get together and socialize 6 9 38 133565 247252 1250951 1226157 47877 22160 0 1273111 1521286 0 0 554290 575992 0 0 750672 706863 1304962 1282855 -31851 238431 348094 502131 613364 528970 -265270 -26839 To provide a place for members to get together and socialize false false 926207 628633 To provide a social setting so that members can play golf and meet 926207 false false false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 5 0 true 38 true true true false false false false false false false X 6 9 false false false false true true true true true false false true true true true false false false false false X MAUREEN KENYON 6077533336 4514 STATE RT 281 CORTLAND NY 13045 X RUTH ANN WOOD BOARD MEMBER 0.50 0.00 X 0 0 0 RICK BERGERON Treasurer 1.00 0.00 X 0 0 0 PETER PERKINS Secretary 0.50 0.00 X 0 0 0 RON CASE BOARD MEMBER 0.50 0.00 X 0 0 0 SUSAN SUBEN Secretary 0.50 0.00 X X 0 0 0 ERNIE DODGE President 1.00 0.00 X X 0 0 0 0 false false false 0 247252 247252 Dining/Snack/Bar Sales 410712 359885 50827 Golf Cart Rental 130331 84715 45616 Golf Course Fees 56481 19359 37122 Membership Dues & Assessments 628633 628633 1226157 10377 10377 0 0 0 37500 37500 37500 37500 0 0 0 0 1521286 501459 133565 639010 X 0 0 0 0 0 0 489360 469591 19769 0 10555 10545 10 76077 72591 3486 0 0 0 0 0 0 0 4809 4809 0 0 0 37224 37224 0 0 0 17791 17791 0 43646 43646 42022 42022 Food, Soda, Alcohol 167054 167054 Chemicals & Fertilizers 90188 90188 Repairs & Maintanence 54521 40307 14214 PROFESSIONAL FEES 50775 50775 198833 75931 122902 1282855 926207 356648 0 1491 67023 0 0 34176 42900 0 0 0 27516 13933 29854 29516 2540374 2191615 255057 348759 0 0 0 0 0 348094 502131 100789 101703 494715 373391 17860 53876 613364 528970 X -265270 -26839 -265270 -26839 348094 502131 238431 X true X false true false 76791 76791 930941 878628 52313 165347 154147 11200 1322982 1114809 208173 44313 44031 282 348759 DUE TO MEMBER 53876 53876 X Part X : FIN48 Footnote The Club is an organization exempt from income tax under Section 501(c)(7) of the Internal Revenue Code. A provision has been made for unrelated business income tax pertaining to the operation of the restaurant and bar as well as other revenue generated from non-members for the years ended December 31, 2023 and 2022. Cash paid for unrelated business income tax at December 31, 2023 and 2022 was $250.The Club follows the provisions of Accounting for Uncertainty in Income Taxes, which prescribes a recognition threshold and measurement process for recording in the financial statements uncertain tax positions taken or expected to be taken in a tax return. Additionally, the standard provides guidance on the recognition, classification, accounting in interim periods and disclosure requirements for certain tax positions. The tax years open to examination by the Federal and New York State taxing authorities are 2021 through 2023.Significant management judgment is required in determining uncertain tax positions. While the Club bases its estimates on historical experience and various other assumptions that management believes to be reasonable under the circumstances, actual results may differ from these estimates, and, as a result, could have a material impact on the financial position.The Club has loss carryforwards totaling $26,043, which, may be offset against future taxable income.Significant management judgment is required in determining uncertain tax positions. While the Club bases its estimates on historical experience and various other assumptions that management believes to be reasonable under the circumstances, actual results may differ from these estimates, and, as a result, could have a material impact on the financial position. Form 990, Part VI, Section B, Line 11b FORM 990 WAS REVIEWED BY THE FINANCE COMMITTEE AND PRESENTED FOR APPROVAL TO THE BOARD PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST ANNUALLY, OR AS THEY ARISE. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABLE UPON REQUEST AS REQUIRED BY LAW. Form 990, Part IX, Line 24e Bad Debt Expense: Column (A) - Total = $3906; Column (B) - Program Services = $0; Column (C) - Management & General = $3906; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CREDIT CARD FEES: Column (A) - Total = $6107; Column (B) - Program Services = $0; Column (C) - Management & General = $6107; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Dues & Subscriptions: Column (A) - Total = $1077; Column (B) - Program Services = $0; Column (C) - Management & General = $1077; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e EDUCATION: Column (A) - Total = $100; Column (B) - Program Services = $100; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e EQUIPMENT RENTAL: Column (A) - Total = $4798; Column (B) - Program Services = $4798; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Fuel for Golf Carts and Mowers: Column (A) - Total = $17611; Column (B) - Program Services = $17611; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Handicap Expense: Column (A) - Total = $5215; Column (B) - Program Services = $0; Column (C) - Management & General = $5215; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Laundry: Column (A) - Total = $17178; Column (B) - Program Services = $17178; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Licensing: Column (A) - Total = $50; Column (B) - Program Services = $50; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Miscellaneous: Column (A) - Total = $13176; Column (B) - Program Services = $0; Column (C) - Management & General = $13176; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PAYROLL EXPENSE FEES: Column (A) - Total = $2860; Column (B) - Program Services = $0; Column (C) - Management & General = $2860; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PRINTING: Column (A) - Total = $1898; Column (B) - Program Services = $0; Column (C) - Management & General = $1898; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Real Estate Taxes: Column (A) - Total = $44524; Column (B) - Program Services = $0; Column (C) - Management & General = $44524; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Social Expense: Column (A) - Total = $9674; Column (B) - Program Services = $0; Column (C) - Management & General = $9674; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SOFTWARE: Column (A) - Total = $11072; Column (B) - Program Services = $0; Column (C) - Management & General = $11072; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Supplies: Column (A) - Total = $46205; Column (B) - Program Services = $35077; Column (C) - Management & General = $11128; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TELEPHONE: Column (A) - Total = $3796; Column (B) - Program Services = $0; Column (C) - Management & General = $3796; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TELEVISION: Column (A) - Total = $3347; Column (B) - Program Services = $0; Column (C) - Management & General = $3347; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TRASH REMOVAL: Column (A) - Total = $5492; Column (B) - Program Services = $370; Column (C) - Management & General = $5122; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Uniforms: Column (A) - Total = $747; Column (B) - Program Services = $747; Column (C) - Management & General = $0; Column (D) - Fundraising = $0