2024-03-25T08:52:13-05:00 2023-10-31 HALL KISTLER & COMPANY LLP 4505 STEPHEN CIRCLE NW - SUITE 202 CANTON OH 447183682 990 2022-11-01 340160950 The Congress Lake Company % DAVID FERGUSSON CONG 3308779318 PO Box 370 Hartville OH 44632 Keith Lucas TREASURER 3308779318 2024-03-15 true Keith Lucas 999009999 P00190524 3304537633 2 2022 2023-04-26 12:10:37Z Keith Lucas PO Box 370 Hartville OH 44632 6733081 false X www.congresslakeclub.com X 1896 OH A Member owned social club organized for the pleasure and recreation of its members 10 10 230 9 -105810 0 141937 48292 4448162 4619353 -11544 2100 -732009 -1029946 3846546 3639799 0 0 0 0 2022072 2008888 0 0 0 1888846 2165947 3910918 4174835 -64372 -535036 8919523 13755647 1809013 7178173 7110510 6577474 OPERATIONS OF CLUB FACILITIES false false 3197355 Operations of Club Facilities 3197355 false true 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 true false false false false false false false false false false false false false false false X 12 0 true 230 true true true false false false true true false false false 88750 585573 false false X 10 10 false false false false true true true true true false false true true true true true true true false false OH X DAVID FERGUSSON 3308779318 PO BOX 370 HARTVILLE OH 44632 Paul Showalter General Manager 50.0 0.0 X 234511 0 9380 Robert A Gegick Greens Superintendent 50.0 0.0 X 129632 0 4204 Jason Nussbaum Golf Professional 50.0 0.0 X 113462 0 4495 Kathy Miller Controller 50.0 0.0 X 108505 0 4154 Keith Lucas Treasurer 6.0 0.0 X X 0 0 0 James Trout Director 4.0 0.0 X 0 0 0 Dr Charles Zollinger Director 4.0 0.0 X 0 0 0 Richard Craig President 6.0 0.0 X X 0 0 0 David Hewitt Director 4.0 0.0 X 0 0 0 Brent Belles Vice-President 6.0 0.0 X X 0 0 0 Scott Zurakowski Secretary 6.0 0.0 X X 0 0 0 Joseph Mirocke Director 4.0 0.0 X 0 0 0 Robert Spencer Director 4.0 0.0 X 0 0 0 Dr Vivian VonGruenigen Director 4.0 0.0 X 0 0 0 586110 0 22233 4 false true false 0 48292 9104 48292 MEMBERSHIP DUES 713910 3887103 3887103 LOCKER ROOM 713910 48307 48307 GROUND LEASE 713910 6493 6493 GOLF OPERATIONS 713910 528327 528327 BOATING AND FISHING 713910 82958 82958 66165 66165 4619353 0 0 0 0 0 0 2100 2100 2100 2100 0 0 0 0 0 0 1942685 3093282 -1150597 -1042687 -107910 MISCELLANEOUS INCOME 120651 120651 120651 3639799 3697317 -105810 X 0 0 0 0 234511 234511 0 1380150 947195 432955 43122 28202 14920 211313 160143 51170 139792 107199 32593 0 22466 22466 13150 13150 0 0 0 0 0 0 0 0 0 0 0 0 136008 136008 0 480781 480781 86924 86924 CHEMICALS 168738 168738 RENTALS 33498 1811 31687 DUES 22806 14465 8341 GASOLINE 23973 23973 1177603 748853 428750 4174835 3174419 1000416 155154 13906 0 0 0 0 445487 458532 0 0 0 0 5500 12500 252231 250109 68350 71994 27112943 14523359 7929869 12589584 0 0 0 0 0 0 0 0 62932 359022 8919523 13755647 809150 842062 0 0 28000 870640 0 0 0 0 0 0 733013 4954019 0 0 238850 511452 1809013 7178173 X 155000 151500 137465 142965 6818045 6283009 7110510 6577474 8919523 13755647 X -535036 2000 X true X false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1598107 1598107 20576519 12463882 8112637 3340260 2059477 1280783 1598057 1598057 12589584 0 HOTEL CREDITS 216930 RIGHT OF USE LIABILITY 294522 511452 Part XI & XII, Line 2d Reclass of Cost of Goods Sold directly related to the sale of inventory, in the amount of $3,093,282. Part X - FIN 48 Footnote Effective January 1, 2009, generally accepted accounting principles require the organization to evaluate the level of uncertainty related to whether tax positions taken will be sustained upon examination. Any positions taken that do not meet the more-likely-than-not threshold must be quantified and recorded as a liability for unrecognized tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Interest and penalties associated with unrecognized tax benefits would be classified as additional income taxes in the statement of income. The Company has determined whether any tax positions have met the recognition threshold and has measured the Company's exposure to those tax positions. Management believes that the Company has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. X false false false Paul Showalter General Manager 234511 0 0 0 0 0 9380 243891 0 Part XI, Line 9 Cost of treasury stock, 105 shares for year ending October 31, 2022 and change in Additional Paid-In-Capital Form 990, Part VI, Line 6 Some of the members also hold stock in the company. Form 990, Part VI, Line 7a All directors are elected by shareholders and some actions of the board require approval of the shareholders. Form 990, Part VI, Line 11b Form 990 is discussed at the finance committee meeting and then signed by the treasurer. Form 990, Part VI, Line 15a The compensation review committee, comprised of certain officers of the club, reviews the performance of the general manager and reviews his salary along with the salaries of the other club's managers and adjusts compensation accordingly. Form 990, Part VI, Line 19 The public is welcome to review them upon request. The board reviews the financials on a monthly basis and reports are passed out at the annual shareholder meeting. Form 990, Part VI, Line 12 The Club has a written conflict of interest policy that is signed annually by the board and senior management. FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:FERTILIZER TOTAL EXPENSES:30942 PROGRAM SERVICES:30942 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:LAUNDRY TOTAL EXPENSES:12619 PROGRAM SERVICES:12619 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:LICENSES TOTAL EXPENSES:8827 PROGRAM SERVICES:1667 MANAGEMENT AND GENERAL:7160 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:SUPPLIES TOTAL EXPENSES:84141 PROGRAM SERVICES:67356 MANAGEMENT AND GENERAL:16785 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:DEVELOPMENT TOTAL EXPENSES:40606 PROGRAM SERVICES:5020 MANAGEMENT AND GENERAL:35586 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:METEOROLIX TOTAL EXPENSES:1525 PROGRAM SERVICES:1525 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:TRASH REMOVAL TOTAL EXPENSES:7065 PROGRAM SERVICES:7065 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:REPAIRS TOTAL EXPENSES:206552 PROGRAM SERVICES:107414 MANAGEMENT AND GENERAL:99138 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:SEED, SOD & FLOWERS TOTAL EXPENSES:19471 PROGRAM SERVICES:19471 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:TELEPHONE TOTAL EXPENSES:12309 PROGRAM SERVICES:12309 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:TREE CARE TOTAL EXPENSES:18537 PROGRAM SERVICES:18537 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:TOPDRESSING, SOIL, GRAVEL TOTAL EXPENSES:17867 PROGRAM SERVICES:17867 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:UNIFORMS TOTAL EXPENSES:5617 PROGRAM SERVICES:5617 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:CART LEASE TOTAL EXPENSES:62838 PROGRAM SERVICES:62838 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:CART RENTAL TOTAL EXPENSES:-510 PROGRAM SERVICES:-510 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:GOLF MEMBER TOURNAMENT TOTAL EXPENSES:8758 PROGRAM SERVICES:8758 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:UTILITES TOTAL EXPENSES:177513 PROGRAM SERVICES:163647 MANAGEMENT AND GENERAL:13866 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:PRIZES & AWARDS TOTAL EXPENSES:13637 PROGRAM SERVICES:13637 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:BOARD EXPENSE TOTAL EXPENSES:8953 MANAGEMENT AND GENERAL:8953 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:BANK SERVICE CHARGES TOTAL EXPENSES:29404 MANAGEMENT AND GENERAL:29404 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:PRINTING TOTAL EXPENSES:4255 MANAGEMENT AND GENERAL:4255 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:POSTAGE TOTAL EXPENSES:2800 MANAGEMENT AND GENERAL:2800 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:WINTERIZATION TOTAL EXPENSES:29045 PROGRAM SERVICES:29045 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:SOCIAL EVENTS TOTAL EXPENSES:152354 PROGRAM SERVICES:152354 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:REAL ESTATE TAXES TOTAL EXPENSES:146740 MANAGEMENT AND GENERAL:146740 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:SEWER TOTAL EXPENSES:13489 PROGRAM SERVICES:13489 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:OUTSIDE SERVICES TOTAL EXPENSES:52471 PROGRAM SERVICES:16090 MANAGEMENT AND GENERAL:36381 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:OTHER EXPENSES TOTAL EXPENSES:32778 PROGRAM SERVICES:5096 MANAGEMENT AND GENERAL:27682 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:FEDERAL INCOME TAXES - CURRENT TOTAL EXPENSES:-23000 PROGRAM SERVICES:-23000