2025-03-11T14:03:20-05:00 2024-10-31 HALL KISTLER & COMPANY LLP 4505 STEPHEN CIRCLE NW - SUITE 202 CANTON OH 447183682 990 2023-11-01 340160950 The Congress Lake Company % DAVID FERGUSSON CONG 3308779318 PO Box 370 Hartville OH 44632 David Fergusson CFO 3308779318 2025-02-28 true true P00190524 3304537633 2023 2025-03-06 01:10:19Z David Fergusson PO Box 370 Hartville OH 44632 7398235 false X www.congresslakeclub.com X 1896 OH A Member owned social club organized for the pleasure and recreation of its members 9 9 228 10 -141062 0 48292 117921 4619353 5031281 2100 48937 -1029946 -983285 3639799 4214854 0 0 0 0 2008888 1984748 0 0 0 2165947 2537665 4174835 4522413 -535036 -307559 13755647 14267759 7178173 8002844 6577474 6264915 A MEMBER OWNED SOCIAL CLUB ORGANIZED FOR THE PLEASURE AND RECREATION OF ITS MEMBERS false false 3588776 Operations of Club Facilities 3588776 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 16 0 true 228 true true true false false false true true false false false 190500 708487 false false X 9 9 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 former General Manager 40.0 0.0 X 217205 0 15909 Shawn Cline Executive Chef 40.0 0.0 X 149033 0 6460 Robert A Gegick Greens Superintendent 40.0 0.0 X 134774 0 13793 Jason Nussbaum Assistant General Manager 40.0 0.0 X 119737 0 7119 Jeffery Frase Maintenance 40.0 0.0 X 101263 0 6011 James Trout Treasurer 6.0 0.0 X 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 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 Natalie Weinsz Director 4.0 0.0 X 0 0 0 Dean Wheeler Director 4.0 0.0 X 0 0 0 722012 0 49292 6 true true false 0 117921 117921 MEMBERSHIP DUES 713910 4175389 4175389 LOCKER ROOM 713910 52305 52305 GROUND LEASE 713910 5298 5298 GOLF OPERATIONS 713910 629082 629082 BOATING AND FISHING 713910 87637 87637 81570 81570 5031281 0 0 0 0 0 0 59971 11034 48937 48937 48937 0 0 0 0 0 0 2126444 3172347 -1045902 -855903 -189999 MISCELLANEOUS INCOME 62617 62617 62617 4214854 4237995 -141062 X 0 0 0 0 155493 155493 0 1438620 1049717 388903 41058 28881 12177 209262 179672 29590 140315 110294 30021 0 16907 16907 12816 12816 0 0 0 0 0 0 0 0 0 0 0 0 323334 323334 0 648653 648653 82735 82735 CHEMICALS 149520 149520 RENTALS 38559 3273 35286 DUES 26376 15647 10729 GASOLINE 28007 28007 1210758 783827 426931 4522413 3588776 933637 13906 19324 0 0 0 0 458532 464990 0 0 0 0 12500 250 250109 256254 71994 68026 28413617 15261968 12589584 13151649 0 0 0 0 0 0 0 0 359022 307266 13755647 14267759 842062 814647 0 0 870640 771574 0 0 0 0 0 0 4954019 6017863 0 0 511452 398760 7178173 8002844 X 151500 144500 142965 144965 6283009 5975450 6577474 6264915 13755647 14267759 X -307559 -5000 X true X false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1587073 1587073 20657184 13018591 7638593 6169360 2243377 3925983 13151649 0 HOTEL CREDITS 182494 RIGHT OF USE LIABILITY 216266 398760 Part XI & XII, Line 2d Reclass of Cost of Goods Sold directly related to the sale of inventory, in the amount of $3,172,347. 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 former General Manager 217205 0 0 0 0 0 15909 233114 0 Shawn Cline Executive Chef 149033 0 0 0 0 0 6460 155493 0 Part XI, Line 9 Cost of treasury stock, 115 shares for year ending October 31, 2024 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:36539 PROGRAM SERVICES:36539 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:LAUNDRY TOTAL EXPENSES:8870 PROGRAM SERVICES:8870 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:LICENSES TOTAL EXPENSES:8917 PROGRAM SERVICES:1630 MANAGEMENT AND GENERAL:7287 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:SUPPLIES TOTAL EXPENSES:100566 PROGRAM SERVICES:91026 MANAGEMENT AND GENERAL:9540 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:DEVELOPMENT TOTAL EXPENSES:25058 PROGRAM SERVICES:4636 MANAGEMENT AND GENERAL:20422 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:METEOROLIX TOTAL EXPENSES:1037 PROGRAM SERVICES:1037 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:TRASH REMOVAL TOTAL EXPENSES:7243 PROGRAM SERVICES:7243 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:REPAIRS TOTAL EXPENSES:153864 PROGRAM SERVICES:67730 MANAGEMENT AND GENERAL:86134 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:SEED, SOD & FLOWERS TOTAL EXPENSES:12758 PROGRAM SERVICES:12758 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:TELEPHONE TOTAL EXPENSES:13067 PROGRAM SERVICES:13067 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:TREE CARE TOTAL EXPENSES:8532 PROGRAM SERVICES:8532 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:TOPDRESSING, SOIL, GRAVEL TOTAL EXPENSES:14745 PROGRAM SERVICES:14745 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:UNIFORMS TOTAL EXPENSES:6808 PROGRAM SERVICES:6808 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:CART LEASE TOTAL EXPENSES:60844 PROGRAM SERVICES:60844 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:CART RENTAL TOTAL EXPENSES:7767 PROGRAM SERVICES:7767 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:GOLF MEMBER TOURNAMENT TOTAL EXPENSES:21971 PROGRAM SERVICES:21971 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:UTILITES TOTAL EXPENSES:172352 PROGRAM SERVICES:159936 MANAGEMENT AND GENERAL:12416 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:PRIZES & AWARDS TOTAL EXPENSES:5924 PROGRAM SERVICES:5924 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:BAD DEBT EXPENSE TOTAL EXPENSES:7533 MANAGEMENT AND GENERAL:7533 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:BOARD EXPENSE TOTAL EXPENSES:35854 MANAGEMENT AND GENERAL:35854 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:BANK SERVICE CHARGES TOTAL EXPENSES:27287 MANAGEMENT AND GENERAL:27287 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:PRINTING TOTAL EXPENSES:7213 PROGRAM SERVICES:1556 MANAGEMENT AND GENERAL:5657 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:POSTAGE TOTAL EXPENSES:2544 MANAGEMENT AND GENERAL:2544 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:WINTERIZATION TOTAL EXPENSES:29582 PROGRAM SERVICES:29582 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:SOCIAL EVENTS TOTAL EXPENSES:200295 PROGRAM SERVICES:200295 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:REAL ESTATE TAXES TOTAL EXPENSES:141407 MANAGEMENT AND GENERAL:141407 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:SEWER TOTAL EXPENSES:18261 PROGRAM SERVICES:18261 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:OUTSIDE SERVICES TOTAL EXPENSES:65695 PROGRAM SERVICES:18372 MANAGEMENT AND GENERAL:47323 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:OTHER EXPENSES TOTAL EXPENSES:34725 PROGRAM SERVICES:11198 MANAGEMENT AND GENERAL:23527 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:FEDERAL INCOME TAXES - CURRENT TOTAL EXPENSES:-26500 PROGRAM SERVICES:-26500