2025-11-17T13:06:03-05:00 2024-12-31 JAMES H MILES & CO 320 W GYPSY LANE RD STE C BOWLING GREEN OH 434024568 990 2024-01-01 344260690 HIGHLAND MEADOWS GOLF CLUB HIGH 4198827153 7455 ERIE STREET SYLVANIA OH 43560 TERRY THOMAS TREASURER 4198827153 2025-11-10 true true JERRY MICHALKIEWICZ CPA P01485536 4193527681 2025-11-17 X 2024 2025-03-06 01:10:19Z DAN BOEHM 7455 ERIE STREET SYLVANIA OH 43560 4355885 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 9 159 487450 0 2769522 2886266 20052 19623 894194 965309 3683768 3871198 0 0 1958078 2086322 0 0 1586274 1633510 3544352 3719832 139416 151366 4309958 4523850 715643 886547 3594315 3637303 SOCIAL CLUB THAT PROVIDES RECREATIONAL AND SOCIAL ACTIVITIES FOR MEMBERS, INCLUDING A GOLF COURSE, SWIMMING POOL AND CLUBHOUSE. false false OPERATION OF A GOLF CLUB PROVIDING RECREATIONAL AND SOCIAL ACTIVITIES FOR MEMBERS, INCLUDING A GOLF COURSE, SWIMMING POOL AND CLUBHOUSE. 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 9 0 true 159 true true true false false false false 98850 343481 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 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 COMMUN CHAIR 1.00 X 0 0 0 ART HOLTFRETER GOLF CHAIR 1.00 X 0 0 0 TOM HURST VICE PRES - 1.00 X 0 0 0 DAN BOEHM PRESIDENT 1.00 X 0 0 0 KAREN CROWN POOL CHAIR - 1.00 X 0 0 0 BRIAN MCCANN VICE PRESIDE 1.00 X 0 0 0 NICK BECK SECRETARY 1.00 X 0 0 0 PAT MOLLENKAMP GROUNDS CHAI 1.00 X 0 0 0 RICH SCHUPPENIES POOL CHAIR 1.00 X 0 0 0 KIP VAN TASSEL HOUSE CHAIR 1.00 X 0 0 0 TERRY THOMAS TREASURER 1.00 X 0 0 0 MARK BUGANSKI COMMUNICATIO 1.00 X 0 0 0 false false false DUES 1778429 1778429 GREEN/POOL FEES, GOLF CARTS 676134 676134 CAPITAL EXPENDITURE DUES 231473 231473 NONREDEEMABLE GOLF PAYMENTS 98850 98850 LOCKER, BAG ROOM, & SHOE FEES 81916 81916 19464 19464 2886266 19623 19623 1083369 484687 598682 463153 135529 LPGA TOURNAMENT FEE 713910 187500 187500 GUEST FEES - NONMEMBER 713910 155981 155981 GAIN ON SALE OF ASSET 14706 14706 8440 8440 366627 3871198 3383748 487450 1756663 1756663 16855 16855 124128 124128 188676 188676 17584 17584 20852 20852 8527 8527 34052 34052 219764 219764 8612 8612 16726 16726 512463 512463 71683 71683 REPAIRS AND MAINTENANCE 172169 172169 CHEMICALS & FERTILIZER 144720 144720 REAL ESTATE TAXES 118920 118920 FEES WAIVERS AND CREDITS 45945 45945 241493 241493 3719832 3719832 0 0 475115 620823 60384 66600 43170 39891 5982 13869398 10094187 3695362 3775211 29945 21325 4309958 4523850 173347 211515 232846 339112 309450 335920 715643 886547 X 1450000 1325050 2144315 2312253 3594315 3637303 4309958 4523850 X 151366 -108378 X true X false true false 700000 700000 3328276 3112636 215640 4063822 3931449 132373 5777300 3050102 2727198 3775211 MEMBER DEPOSITS 335920 335920 X SCHEDULE D, PAGE 3, PART X THE ORGANIZATION DID NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT REQUIRED DISCLOSURE OR ACCRUAL FOR TAX LIABILITY. 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 10,072 STOCK REDEMPTIONS -118,450 TOTAL -108,378