2025-01-27T16:33:27-05:00 2023-12-31 581445724 LONG & LONG CPA PC 201 CHURCH STREET LAGRANGE GA 302402711 990 2023-01-01 580286533 HIGHLAND COUNTRY CLUB HIGH 7068841727 1001 COUNTRY CLUB DR LAGRANGE GA 30240 SPEER BURDETTE TREASURER 2025-01-27 true true WESLEY E LONG III CPA P01875543 7068847331 2025-01-27 2023 2025-03-06 01:10:19Z SCOTT GORDY 2424040 false X HIGHLANDCOUNTRYCLUB.NET X 1922 GA HIGHLAND COUNTRY CLUB, INC. IS A GA NON-PROFIT CORPORATION FORMED FOR THE STATED PURPOSES OF THE PLEASURE AND RECREATION OF THE MEMBERS AND THEIR FRIENDS. 7 7 68 107066 0 1549063 1628674 -9795 5083 219120 413310 1758388 2047067 0 0 983300 1106629 0 0 960985 959910 1944285 2066539 -185897 -19472 2376879 2413863 1253122 1309578 1123757 1104285 X HIGHLAND COUNTRY CLUB, INC. IS A GA NON-PROFIT CORPORATION FORMED FOR THE STATED PURPOSES OF THE PLEASURE AND RECREATION OF THE MEMBERS AND THEIR FRIENDS. false false RESATURANT AND BAR SERVICES - OPEN 6 DAYS EACH WEEK FOR LUNCH AND DINNER TO SERVE MEMBERS. GOLF COURSE AND TENNIS COURTS - OPEN 6 DAYS EACH WEEK FOR MEMBERS TO PLAY GOLF AND TENNIS AND PARTICIPATE IN TOURNAMENTS. SWIMMING POOL - AVAILABLE FOR MEMBER USE ONLY. RESTAURANT AND BAR SERVICES - OPEN 6 DAYS EACH WEEK FOR LUNCH AND DINNER TO SERVE MEMBERS. GOLF COURSE AND TENNIS COURTS - OPEN 6 DAYS EACH WEEK FOR MEMBERS TO PLAY GOLF AND TENNIS AND PARTICIPATE IN TOURNAMENTS. SWIMMING POOL - AVAILABLE FOR MEMBER USE ONLY. false false false false false false false false false true false false true 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 0 0 68 true true true false false false false 240779 false false false X 7 7 false false false false false true true true true false false true false false false true true false GA X SPEER BURDETTE 7068841727 1001 COUNTRY CLUB DRIVE LAGRANGE GA 30240 X BO BRADFORD MEMBER - BD 1.00 X 0 0 0 SPEER BURDETTE TREASURER 1.00 X X 0 0 0 SUMMER DEAL MEMBER - BD 1.00 X 0 0 0 SCOTT GORDY PRESIDENT 1.00 X X 0 0 0 FRANK MCRAE MEMBER - BD 1.00 X 0 0 0 CHUNK NEWMAN MEMBER - BD 1.00 X 0 0 0 DEBORAH SIMMONS SECRETARY 1.00 X 0 0 0 false false false MEMBERSHIP DUES AND ASSESSMEN 713910 1121923 1121923 GOLF INCOME 713910 275976 275976 FOOD & BEV. SERV. CHARGE 713910 127020 127020 MINIMUM CHARGES 713910 51631 51631 RENTAL INCOME 713910 21716 21716 30408 30408 1628674 5083 5083 696033 376973 319060 211994 107066 EMPLOYEE RETENTION CREDIT 94250 94250 94250 2047067 1940001 107066 1017454 850578 166876 89175 76400 12775 30487 30487 93028 93028 3167 3167 50076 50076 231454 155750 75704 62323 62323 SUPPLIES 160400 154631 5769 REPAIRS AND MAINTENANCE 65553 65553 PROPERTY TAXES 48876 48876 CONTRACT LABOR 47630 47630 166916 139518 27398 2066539 1586255 480284 0 11627 13110 15934 14197 116101 126590 30394 37664 3369 4300 5196833 3302338 2016144 1894495 183310 323507 2376879 2413863 104434 139313 18706 7501 966074 883421 163908 279343 1253122 1309578 X 1123757 1104285 1123757 1104285 2376879 2413863 -19472 X true X false false 330812 330812 3588558 2209744 1378814 316987 261168 55819 960476 831426 129050 1894495 RIGHT OF USE ASSETS, NET 323507 323507 OBLIGATIONS UNDER FINANCE LEASES 279343 279343 X SCHEDULE D, PAGE 3, PART X FASB ASC 740-010, INCOME TAXES, ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE CLUB MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE CLUB AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED DECEMBER 31, 2023. FORM 990, PAGE 2, PART III, LINE 4D RESTAURANT AND BAR SERVICES - OPEN 6 DAYS EACH WEEK FOR LUNCH AND DINNER TO SERVE MEMBERS. GOLF COURSE AND TENNIS COURTS - OPEN 6 DAYS EACH WEEK FOR MEMBERS TO PLAY GOLF AND TENNIS AND PARTICIPATE IN TOURNAMENTS. SWIMMING POOL - AVAILABLE FOR MEMBER USE ONLY. FORM 990, PAGE 6, PART VI, LINE 7A EQUITY MEMBERS HAVE VOTING RIGHTS BASED ON THE OF SHARES HELD. FORM 990, PAGE 6, PART VI, LINE 7B EQUITY MEMBERS HAVE VOTING RIGHTS BASED ON THE OF SHARES HELD. FORM 990, PAGE 6, PART VI, LINE 11B THE RETURN WILL INITIALLY BE REVIEWED BY THE TREASURER THEN MADE AVAILABLE TO THE GOVERNING BODY PRIOR TO BEING FILED. FORM 990, PAGE 6, PART VI, LINE 15A SUBJECT TO BOARD APPROVAL. FORM 990, PAGE 6, PART VI, LINE 15B SUBJECT TO BOARD APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST AT H.C.C. ADMINISTRATIVE OFFICES.