2024-11-12T08:48:55-05:00 2023-12-31 341897853 CRUM & COMPANY 1640 AKRON PENINSULA RD STE 102 AKRON OH 44313 990 2023-01-01 340468390 PORTAGE COUNTRY CLUB PORT 3308364994 240 NORTH PORTAGE PATH AKRON OH 44303 GREGORY W RELYEA CONTROL/ASST TREASUR 3308364994 2024-10-07 true false KEVIN K CRUM P00255436 3308671222 2024-10-19 2023 2024-10-15 13:58:12Z JOHN MERCER 240 NORTH PORTAGE PATH AKRON OH 44303 8739088 false X WWW.PORTAGECC.ORG X 1905 OH TO PRESERVE THE HISTORY AND TRADITIONS OF PORTAGE COUNTRY CLUB AS THE PREMIER COUNTRY CLUB IN THE AKRON AREA. THE CLUB WILL WELCOME AND EMBRACE CHANGE TO INSURE ITS FUTURE PROSPERITY. THE CLUB RECOGNIZES THE PARAMOUNT IMPORTANCE OF PROVIDING "EXCELLENCE" IN ALL ACTIVITIES AND AMENITIES FOR ITS MEMBERS, FAMILIES, AND GUESTS. TO ACHIEVE THIS GOAL OF "EXCELLENCE", THE CLUB IS COMMITTED TO HIRING THE FINEST TALENT AND IS DEDICATED TO TEAM "MOTIVATION, EDUCATION, AND ELEVATION". 12 12 277 12 496171 48321 180545 10609 4885580 5325515 37507 1850343 2205647 6916468 7579278 0 0 3825150 4325694 0 0 2811789 2871405 6636939 7197099 279529 382179 17385546 17017988 4975805 4225068 12409741 12792920 X TO PRESERVE THE HISTORY AND TRADITIONS OF PORTAGE COUNTRY CLUB AS THE PREMIER COUNTRY CLUB IN THE AKRON AREA. THE CLUB WILL WELCOME AND EMBRACE CHANGE TO INSURE ITS FUTURE PROSPERITY. THE CLUB RECOGNIZES THE PARAMOUNT IMPORTANCE OF PROVIDING "EXCELLENCE" IN ALL ACTIVITIES AND AMENITIES FOR ITS MEMBERS, FAMILIES, AND GUESTS. TO ACHIEVE THIS GOAL OF "EXCELLENCE", THE CLUB IS COMMITTED TO HIRING THE FINEST TALENT AND IS DEDICATED TO TEAM "MOTIVATION, EDUCATION, AND ELEVATION". false false THE CLUB PROVIDES SOCIAL CLUB ACTIVITIES INCLUDING GOLF, SWIM, TENNIS, PADDLE TENNIS, AND FOOD AND BEVERAGE SERVICE FOR 519 MEMBERS. false false false false false false false false false true false false false false true true 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 true 53 0 277 true true true false false false true true 50242 609332 false false false X 12 12 false false false false true true true true true false false true true true true true true true true false X GREGORY W RELYEA 3308364994 240 NORTH PORTAGE PATH AKRON OH 44303 JOSEPH MOORE COO/ASSIST S 40.00 X 177712 0 26935 GREGORY W RELYEA CONTROL/ASST 40.00 X 98965 0 11504 ROBERT CLARK DIRECTOR 2.00 X 0 0 0 DAVID GEORGE PAST CHAIRMA 2.00 X X 0 0 0 TIMOTHY BERINGER JR DIRECTOR 2.00 X 0 0 0 MARK JUVE DIRECTOR 2.00 X 0 0 0 DANIELLE KIMMEL DIRECTOR 2.00 X 0 0 0 DAVID KISTLER TREASURER 2.00 X X 0 0 0 ANDY KNOLL DIRECTOR 2.00 X 0 0 0 JOHN MERCER CHAIRMAN 2.00 X X 0 0 0 ALAN ROTHENBUECHER DIRECTOR 2.00 X 0 0 0 MIKE RUTH DIRECTOR 2.00 X 0 0 0 DAVID SELDERS SECRETARY 2.00 X X 0 0 0 DOUG VARIAN VICE CHAIRMA 2.00 X X 0 0 0 276677 38439 1 false true false 10609 10609 MEMBERSHIP DUES & ASSESSMENTS 713910 4495698 4495698 GOLF 713910 615016 615016 LOCKER ROOM 713910 75338 75338 GOLF NON-MEMBER 713910 72716 72716 SWIMMING 713910 32860 32860 33887 33887 5325515 37507 37507 51813 37507 14306 3313644 1159810 2153834 1805393 348441 7579278 7058192 496171 14306 315116 3273252 28998 330232 378096 13345 20533 16559 97227 492711 157280 986721 116451 SUPPLIES 279669 REPAIRS & MAINTENANCE 264144 CHEMICALS AND FERTILIZER 102746 GOLF CART LEASES 50150 273869 7197099 0 0 0 355844 241771 1660291 1534660 6000 415452 509902 145108 170919 91859 62980 33057335 18572399 14694509 14484936 16483 12820 17385546 17017988 742361 676087 423370 109467 3687778 3368592 122296 70922 4975805 4225068 X 12403741 12792920 6000 12409741 12792920 17385546 17017988 X 382179 1000 X false true X true false 491836 491836 27397246 14318564 13078682 4646840 3834231 812609 521413 419604 101809 14484936 X 8739089 1159811 1159811 7579278 7579278 8356910 1159811 1159811 7197099 7197099 SCHEDULE D, PAGE 3, PART X THE PREPARATION OF FINANCIAL STATEMENTS IN CONFORMITY WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES THE CLUB TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE CLUB. THE CLUB HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAVE MEASURED THE CLUB'S EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT THE CLUB HAS ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. FEDERAL, STATE AND LOCAL TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE AND AUDIT THE PREVIOUS THREE YEARS OF TAX RETURNS FILED. ANY INTEREST OR PENALTIES ASSESSED TO THE CLUB, OF WHICH THERE WERE NONE FOR THE YEARS ENDING DECEMBER 31, 2023 AND 2022, ARE RECORDED AS GENERAL AND ADMINISTRATIVE EXPENSE. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD 1,159,810 OTHER 1 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 1,159,810 OTHER 1 X X X false false false JOSEPH MOORE COO/ASSIST SECRETARY 177712 3139 23796 204647 FORM 990 - ORGANIZATION'S MISSION TO PRESERVE THE HISTORY AND TRADITIONS OF PORTAGE COUNTRY CLUB AS THE PREMIER COUNTRY CLUB IN THE AKRON AREA. THE CLUB WILL WELCOME AND EMBRACE CHANGE TO INSURE ITS FUTURE PROSPERITY. THE CLUB RECOGNIZES THE PARAMOUNT IMPORTANCE OF PROVIDING "EXCELLENCE" IN ALL ACTIVITIES AND AMENITIES FOR ITS MEMBERS, FAMILIES, AND GUESTS. TO ACHIEVE THIS GOAL OF "EXCELLENCE", THE CLUB IS COMMITTED TO HIRING THE FINEST TALENT AND IS DEDICATED TO TEAM "MOTIVATION, EDUCATION, AND ELEVATION". FORM 990, PAGE 6, PART VI, LINE 6 RESIDENT MEMBERS, NON-RESIDENT GOLF MEMBERS, AND HONORARY MEMBERS HAVE A SHARE OF COMMON STOCK FORM 990, PAGE 6, PART VI, LINE 7A ALL BOARD MEMBERS AND OFFICERS ARE ELECTED BY THE MEMBERSHIP. FORM 990, PAGE 6, PART VI, LINE 7B ALL CODE OF REGULATION CHANGES MUST BE APPROVED BY A CERTAIN MAJORITY OF VOTING MEMBERS FORM 990, PAGE 6, PART VI, LINE 11B THE CONTROLLER REVIEWS THE TAX RETURN WHILE COMPARING IT TO THE CLUB'S AUDITED FINANCIAL STATEMENTS. THE CONTROLLER PRESENTS IT TO THE FINANCE COMMITTEE AND THE TREASURER PRESENTS IT TO THE BOARD FOR FORMAL DISCUSSION FORM 990, PAGE 6, PART VI, LINE 12C THE POLICIES ARE PUBILISHED IN THE EMPLOYEE HANDBOOK, UPDATED ON AN ANNUAL BASIS AND THROUGH THIS, MANAGEMENT ENSURES THAT EACH DIRECTOR AND EMPLOYEE ARE AWARE OF THEIR RESPONSIBIITY TO DISCLOSE THIS INFORMATION WHEN EVENTS OCCUR. ANY VIOLATIONS ARE INVESTIGATED FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION REVIEW PROCESS FOR THE COO/ASSISTANT SECRETARY IS APPROVED BY THE BOARD ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 15B THE CONTROLLER/ASSISTANT TREASURER IS AN OFFICER OF THE ORGANIZATION AND COMPENSATION FOR THIS POSITION IS APPROVED BY THE BOARD ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 19 OUTSIDE OF NON-FOR-PROFIT DISCLOSURE WEBSITES SUCH AS GUIDESTAR, FINANCIAL INFORMATION, GOVERNING DOCUMENTS, AND A CONFLICT OF INTEREST POLICY IS ONLY MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND SUCH REQUESTS ARE CONSIDERED ON A CASE BY CASE BASIS FORM 990, PART XI, LINE 9 NET ISSUANCE OF STOCK 1,000