2024-11-15T15:52:25-05:00 2023-12-31 JAMES H MILES & CO 320 W GYPSY LANE RD STE C BOWLING GREEN OH 434024568 990 2023-01-01 344260690 HIGHLAND MEADOWS GOLF CLUB HIGH 4198827153 7455 ERIE STREET SYLVANIA OH 43560 RICH HECK TREASURER 4198827153 2024-11-14 true false JERRY MICHALKIEWICZ P01485536 4193527681 2024-11-15 X 2023 2024-10-15 13:58:12Z JOE MEHLING 7455 ERIE STREET SYLVANIA OH 43560 4149013 false X WWW.HMGOLFCLUB.ORG X 1962 OH SOCIAL CLUB THAT PROVIDES RECREATIONAL AND SOCIAL ACTIVITIES FOR MEMBERS, INCLUDING A GOLF COURSE, SWIMMING POOL AND CLUBHOUSE. 9 9 153 390993 0 2678427 2769522 142984 20052 800441 894194 3621852 3683768 0 0 1822376 1958078 0 0 1892613 1586274 3714989 3544352 -93137 139416 4547071 4309958 930762 715643 3616309 3594315 SOCIAL CLUB THAT PROVIDES RECREATIONAL AND SOCIAL ACTIVITIES FOR MEMBERS, INCLUDING A GOLF COURSE, SWIMMING POOL AND CLUBHOUSE. false false 3544352 2769522 OPERATION OF A GOLF CLUB PROVIDING RECREATIONAL AND SOCIAL ACTIVITIES FOR MEMBERS, INCLUDING A GOLF COURSE, SWIMMING POOL AND CLUBHOUSE. 3544352 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 8 0 true 153 true true true false false false false 85800 390993 false false false X 9 9 false false false false true true true true true false false true true true true true true true true false X BETH RICHARDVILLE 4198827153 7455 ERIE STREET SYLVANIA OH 43560 X DUANE HORST SOCIAL CHAIR 1.00 X 0 0 0 JOE MEHLING PRESIDENT 1.00 X 0 0 0 RICH HECK TREASURER 1.00 X 0 0 0 BILL JOHNSON SECRETARY 1.00 X 0 0 0 RYAN TOMKINSON COMMUNICATIO 1.00 X 0 0 0 ART HOLTFRETER GROUNDS CHAI 1.00 X 0 0 0 TOM HURST VICE PRESIDE 1.00 X 0 0 0 DAN BOEHM HOUSE CHAIR 1.00 X 0 0 0 KAREN CROWN POOL CHAIR 1.00 X 0 0 0 false false false DUES 1765938 1765938 GREEN/POOL FEES, GOLF CARTS 540805 540805 CAPITAL EXPENDITURE DUES 205159 205159 LOCKER, BAG ROOM, & SHOE FEES 149783 149783 NONREDEEMABLE GOLF PAYMENTS 85800 85800 22037 22037 2769522 20052 20052 1067058 465245 601813 503201 98612 LPGA TOURNAMENT FEE 713910 175000 175000 GUEST FEES - NONMEMBER 713910 113867 113867 OUTSIDE CART FEES 713910 3514 3514 292381 3683768 3292775 390993 1668341 1668341 16276 16276 95576 95576 177885 177885 18818 18818 10838 10838 13409 13409 8009 8009 33135 33135 158414 158414 9735 9735 8272 8272 428681 428681 66033 66033 CHEMICALS & FERTILIZER 139794 139794 GOLF SERVICES & OTHER EXP 135343 135343 REAL ESTATE TAXES 118921 118921 REPAIRS AND MAINTENANCE 110427 110427 326445 326445 3544352 3544352 0 0 476472 475115 247902 60384 40027 43170 5982 13467006 9771644 3744223 3695362 38447 29945 4547071 4309958 169822 173347 158823 324767 232846 277350 309450 930762 715643 X 1131000 1001000 449000 449000 2036309 2144315 3616309 3594315 4547071 4309958 X 139416 -161410 X true X false true false 700000 700000 3302208 3104931 197277 3868410 3812102 56308 5596388 2854611 2741777 3695362 MEMBER DEPOSITS 309450 309450 X SCHEDULE D, PAGE 3, PART X AT DECEMBER 31, 2023 THERE WERE NO UNCERTAIN TAX POSITIONS THAT REQUIRED ACCRUAL. FORM 990, PAGE 6, PART VI, LINE 6 THE CLUB HAS MULTIPLE LEVELS OF MEMBERSHIP. FORM 990, PAGE 6, PART VI, LINE 7A THE NOMINATING COMMITTEE APPOINTED BY THE PRESIDENT OF THE BOARD, NOMINATES TWICE AS MANY CANDIDATES AS THERE ARE VACANCIES FOR THE BOARD POSITIONS. THE NOMINATING COMMITTEE PRINTS AND SENDS THE BALLOT TO CERTIFICATE HOLDING MEMBERS (IN GOOD STANDING)AT LEAST 10 DAYS PRIOR TO THE ANNUAL MEETING. BALLOTS MAY ONLY BE CAST BY MAIL RECEIVED BY THE CLUB PRIOR TO NOON OF THE DATE OF THE ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 7B YES, SOME DECISIONS ARE SUBJECT TO APPROVAL BY STOCKHOLDING MEMBERS. FOR EXAMPLE, THE BOARD OF GOVERNORS SHALL NOT RAISE OR LOWER MEMBERSHIP DUES NOR LEVY ANY ASSESSMENT WITHOUT THE WRITTEN CONSENT OF TWO-THIRDS OF THE CERTIFICATE HOLDING MEMBERS IN GOOD STANDING. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT COPY OF THE 990 AND 990T WAS PROVIDED TO THE TREASURER BEFORE THE FINAL RETURNS WERE FILED. FORM 990, PAGE 6, PART VI, LINE 12C REVIEWED AND DISCUSSED WITH MANAGEMENT ON A REGULAR BASIS BY GOVERNING MEMBERS, AT A MINIMAL ANNUALLY AND AT BOARD MEETINGS BY THE GOVERNING BODY ALSO AT A MINIMUM ANNUALLY. THROUGH THE REVIEWS AND DISCUSSIONS, THE GOVERNING BODY, COMMITTE CHAIRS AND MANAGEMENT ARE DILIGENT IN COMPILING AND MAINTAINING A LIST OF POTENTIALLY CONFLICTED ENTITIES AND INDIVIDUALS. FORM 990, PAGE 6, PART VI, LINE 15A GENERAL MANAGER'S COMPENSATION IS APPROVED BY THE INDEPENDENT FINANCE COMMITTEE AND BOARD. FORM 990, PAGE 6, PART VI, LINE 15B KEY EMPLOYEES' COMPENSATION IS APPROVED BY THE INDEPENDENT FINANCE COMMITTEE AND BOARD. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS ARE AVAILABLE ON HIGHLAND MEADOWS GOLF CLUB WEBSITE AND THE OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST. THE BOARD OF GOVERNORS (DIRECTORS) OVERSEES THE REVIEW OF THE FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. FORM 990, PART XI, LINE 9 BOOK / TAX DEPRECIATION DIFFERENCE -31,410 STOCK REDEMPTIONS -130,000 TOTAL -161,410