2025-09-15T13:38:09+00:00 2024-10-31 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2023-11-01 560766215 Wildcat Cliffs Country Club Inc WILD 8285262165 770 Country Club Drive Highlands NC 28741 JEFFREY BLAIS GENERAL MANAGER/CEO 2025-09-15 true Amy Bibby P00445891 8282542254 2025-09-15 2023 2025-03-06 01:10:19Z JEFFREY BLAIS 770 Country Club Drive Highlands NC 28741 9222782 false X WWW.WILDCATCLIFFSCOUNTRYCLUB.COM X 1961 NC THE ORGANIZATION IS A PRIVATE CLUB CREATED FOR THE SOCIAL AND RECREATIONAL BENEFIT OF ITS MEMBERS. 9 9 87 9 413355 215238 0 0 6687062 7349393 90778 223257 604939 650444 7382779 8223094 0 0 0 0 3580658 3855997 0 0 0 3497221 4079081 7077879 7935078 304900 288016 22426401 23130466 9328577 9381376 13097824 13749090 THE ORGANIZATION IS A PRIVATE CLUB CREATED FOR THE SOCIAL AND RECREATIONAL BENEFIT OF ITS MEMBERS. false false FOOD OPERATIONS/DINING - PROVIDE DAILY CASUAL DINING FOR MEMBERS AND THEIR GUESTS, AS WELL AS CASUAL AND FINE DINING DINNERS. SERVED 276 EQUITY MEMBERS AND 61 SOCIAL MEMBERS DURING THE YEAR ENDED 10/31/2024. PRO SHOP OPERATIONS - GUEST FEES AND MERCHANDISE SALES. SERVED 276 EQUITY MEMBERS AND 61 SOCIAL MEMBERS DURING THE YEAR ENDED 10/31/2024. GOLF CART OPERATIONS - CART RENTAL AND TRAIL FEES TO PROVIDE ACCESS TO RENTAL CARTS FOR MEMBERS AND THEIR GUEST AND ACCESS TO PATHS FOR MEMBERS WHO OWN THEIR OWN CARTS. SERVED 276 EQUITY MEMBERS AND 61 SOCIAL MEMBERS DURING THE YEAR ENDED 10/31/2024. 0 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 false false false true false false true 42 0 true 87 true true true false false false false 1124350 220376 false false false X 9 9 false false false false true true true true true false false true false false false true true false X CHRISTINA SHERIDAN 8285262165 770 Country Club Drive Highlands NC 28741 Bill Matice Treasurer 5.0 X X 0 0 0 Peter Pruitt President 5.0 X X 0 0 0 Richard Cole Secretary 5.0 X X 0 0 0 Vickie Betts Vice President 5.0 X X 0 0 0 Cathy Fuller Director 5.0 X 0 0 0 Deb Dyal Director 5.0 X 0 0 0 Michael Cohen Director 5.0 X 0 0 0 Scott Smith Director 5.0 X 0 0 0 Vickie Dorsey Director 5.0 X 0 0 0 Jeffrey Blais CEO / General Manager 40.0 X 332837 0 48403 Allen Dermody Clubhouse Manager 40.0 X 118331 0 5105 Barry Graham Golf Course Superintendent 40.0 X 158785 0 16469 Matthew Denesha Golf Professional 40.0 X 105802 0 14834 William Bystrzycki Executive Chef 40.0 X 155638 0 22263 871393 0 107074 5 false true false 0 0 MEMBER DUES & INITIATION FEES 713910 5609042 5609042 GOLF CART OPERATIONS 713910 306095 306095 GOLF RELATED ACTIVITIES 713910 549849 348454 201395 OTHER OPERATIONS 713910 685708 685708 CLUBHOUSE OPERATIONS 713910 68901 68901 129798 129798 0 0 7349393 222757 222757 71129 89971 -18842 0 -18842 -18842 500 0 500 500 500 1579003 909717 669286 661241 8045 0 0 0 0 0 8223094 7809239 413355 500 381240 2800053 74756 283593 316355 61774 585226 713346 56895 715229 83400 44445 63748 990839 136167 GROUND MAINTENANCE 423528 RECRUITING 94353 TOURNAMENT EXPENSE 65083 MEMBER RELATIONS 45048 0 7935078 1196188 1215943 4282193 4146826 293472 335124 0 0 147500 127500 331786 444034 28260 41706 28748294 12427886 15710352 16320408 0 0 436650 498925 22426401 23130466 435684 758427 7053315 6996065 0 1399450 1085244 440128 541640 9328577 9381376 X 13097824 13749090 13097824 13749090 22426401 23130466 X 288016 363250 X X false true X true false 1224317 1224317 9176736 4143566 5033170 4752655 2145964 2606691 2739616 1237017 1502599 10854970 4901339 5953631 16320408 Lease Liability 506140 special events deposits 5000 nonrefundable deposits liability 30500 541640 X 9289207 1407488 1407488 7881719 341375 341375 8223094 8637941 999688 999688 7638253 296825 296825 7935078 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Club is a non-profit organization under Section 501(c)(7) of the Internal Revenue Code and has also been granted tax exempt status by the State of North Carolina. It has been classified as an organization that is not a private foundation. Therefore, no liability for income taxes is incurred on income directly related to the Club's social and golf activities. However, income from unrelated activities, including interest income and non-qualifying sales of property, is subject to tax. It is the Club's policy to evaluate all tax positions to identify any that may be considered uncertain. All identified material tax positions are assessed and measured by a "more likely than not" threshold to determine if the tax position is uncertain, and what, if any, effect the uncertain tax position may have on the financial statements. No material uncertain tax positions were identified for fiscal years 2024 and 2023. The state of North Carolina and counties within the state impose a sales tax on all of the Club's sales to non-exempt members accepting product delivery within the state. The Club collects the sales tax from members and remits the entire amount to the state. The Club's accounting policy is to exclude the tax collected and remitted to the state from revenue and cost of sales. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 RENTAL EXPENSE - 89971 COGS - 909717 CAPITAL FUNDING FEE - 407800 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Expenses in Revenues - 296825 Redemption of Equity Certificates - 44550 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 RENTAL EXPENSE - 89971 COGS - 909717 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Expenses in Revenues - 296825 X X X X false false false Jeffrey Blais CEO / General Manager 277837 0 55000 0 0 0 30000 0 18403 0 381240 0 0 0 William Bystrzycki Executive Chef 151538 0 4100 0 0 0 10000 0 12263 0 177901 0 0 0 Barry Graham Golf Course Superintendent 154485 0 4300 0 0 0 7000 0 9469 0 175254 0 0 0 Form 990, Part VI, Line 15 THE CLUB'S DETERMINATION OF COMPENSATION OF TOP MANAGEMENT, OFFICERS AND KEY EMPLOYEES INVLOVES THE USE OF WAGE AND SALARY COMPARIONS FOR THE SAME JOB DESCRIPTIONS WITH OTHER COUNTRY CLUBS IN THE GEOGRAPHIC AREA. Form 990, Part VI, Line 18 THE ORGANIZATION MAKES ITS FORM 1023 AND FORM 990 AVAILABLE UPON REQUEST. Form 990, Part VI, Line 6 Classes of members or stockholders THE ORGANIZATION IS A COUNTRY CLUB, WHICH HAD 337 MEMBERS AT THE END OF THE TAX YEAR. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE CLUB'S MEMBERS ARE INVOLVED IN ELECTING MEMBERS OF THE CLUB'S GOVERNING BODY. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE MEMBERS OF THE CLUB CAN AFFIRM OR REVERSE CERTAIN DECISIONS OF THE BOARD RELATED TO EXPULSION OF MEMBERS, EXPENDITURES BEYOND FUNDS EXPECTED TO BE AVAILABLE FOR THE YEAR, CAPITAL ASSESSMENTS OF MEMBERS, USE OF THE CAPITAL IMPROVEMENT FUND, AND BYLAW AMENDMENTS. 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 MANAGEMENT AND PROVIDED THE BOARD MEMBERS A COPY OF THE TAX RETURN PRIOR TO FILING THE FORM 990 WITH THE IRS. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST. Form 990, Part VIII, Line 2f Other Program Service Revenue FITNESS AND RECREATION - Total Revenue: 129798, Related or Exempt Function Revenue: 129798, 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 CAPITAL FUNDING FEES - 407800; Redemption of Equity Certificates - -44550; Form 990, Part XII, Line 2c Change of oversight process or selection process The process has not changed from the prior year. WILDCAT COMMUNITY SERVICES 770 COUNTRY CLUB DR HIGHLANDS NC 28741 460992724 FACILITY SUPPORT SERVICES NC NA C Corporation false false false false false false false false false false true false false true true true false true false false